German VAT cash accounting: threshold and cash-flow effect (UStG s. 20)
Cash accounting is a PERMISSION, not a right: the tax office may allow it on application. And the benefit depends less on turnover than on how long your customers take to pay — at 90 days you pre-finance three months of VAT.
2026 rules — verified on September 22, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — UStG § 20 Satz 1 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « dessen Gesamtumsatz (§ 19 Absatz 2) im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat, oder »
Calculation assumptions
- The calculator checks the conditions, not the grant. The tax office MAY allow cash accounting on application; without an application and approval, accrual accounting continues.
- The liquidity figure is a PROJECTION from your own inputs — monthly VAT times payment terms divided by 30 — not a statutory amount. With uneven turnover it will differ.
- Two further routes are not modelled: exemption from bookkeeping under s. 148 AO (no. 2) and public law bodies (no. 4).
Go further
Understand this calculation: the related course
File it
The official form or forms to complete once you know the amount, explained field by field.
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.