Small-business rule calculator (§19 UStG)
Use your turnover to check whether the German small-business VAT rule applies to you.
Headroom to €25,000 (previous year)
€7,000
Within limits — §19 possible- Headroom to €100,000 (current year)
- €60,000
01
Two limits (as of 2025)
You qualify if previous-year turnover did not exceed €25,000 and the current year does not exceed €100,000.
02
What §19 means
You charge no VAT and deduct no input VAT — simpler, but without input-VAT recovery.
03
Limit breached?
If the current-year limit is exceeded, standard taxation applies from then on. Your tax advisor handles the details.
Non-binding guidance, not tax advice. §19 UStG limits as of 2025; when in doubt, ask your tax advisor.
Small-business invoices without VAT
DasHandwerk.xhub knows the §19 rule and issues invoices without VAT correctly.