German small business VAT exemption — check the turnover limits
The small business exemption applies only if BOTH limits are met: total turnover of at most EUR 25,000 in the previous year and at most EUR 100,000 in the current calendar year. In the year the business is started, only the EUR 25,000 limit applies.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Setting up and registering a business· Step 7 of 10· Next step: German tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)
This content is part of the path: Filing and paying German VAT· Step 4 of 10· Next step: German VAT calculator — net, gross and tax amount
Your result
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Sources and assumptions
- gesetze-im-internet.de — UStG § 19 Abs. 1 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « wenn der Gesamtumsatz nach Absatz 2 im vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat »
- gesetze-im-internet.de — UStG § 19 Abs. 1 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « und im laufenden Kalenderjahr 100 000 Euro nicht überschreitet »
Calculation assumptions
- Entrepreneur established in Germany (UStG s. 19(1) sentence 1).
- The amounts entered are total turnover within the meaning of UStG s. 19(2); how that figure is arrived at is not checked here.
- Excludes waiving the exemption and the cross-border exemption of subsections 4 and 5.
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.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
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.