Small business threshold: keep an eye on revenue
Anyone who does not show VAT as a small business must watch the revenue limits. Enter your revenue and see the distance.
How it works
The scheme names two limits: at most 25,000 EUR in the previous year and at most 100,000 EUR in the current year. The calculation shows how much remains to each limit. The founding year and special cases follow their own rules.
What counts is revenue as defined by the law, not your profit. Check the current legal text or ask the tax office. The result is orientation, not tax advice.
Source: § 19 UStG, gesetze-im-internet.de/ustg_1980/__19.html (Stand 11/2026, vor Nutzung prüfen)
Frequently asked questions
What happens if I exceed a limit?
The small business scheme then ends under the legal rules. The exact consequences are for the tax office or an advisor to explain.
Does profit count?
No, it is about revenue. Profit does not matter for these limits.
General orientation, not tax, legal or other advice. Ask the tax office or a professional for your case. No warranty. Everything runs in your browser; nothing is sent.