Which revenue thresholds apply for Kleinunternehmer since 2025?

Under the 2024 Annual Tax Act (net): founding year at most €25,000. From year two, prior-year revenue at most €25,000 and current-year revenue at most €100,000 (fallbeil threshold).

What does the €100,000 fallbeil mean?

If current-calendar-year net revenue exceeds €100,000, Kleinunternehmer status ends immediately. The excess is subject to regular VAT — not only from the next year.

Should I enter net or gross revenue?

Thresholds use net revenue — without VAT shown. Enter the amounts you invoice before VAT.

What note belongs on a Kleinunternehmer invoice?

Typically: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” Without this note the tax office may assess VAT even if you qualify.

What happens if I exceed the threshold?

Exceeding €100,000 in the current year: regular VAT on the excess immediately. Prior-year revenue above €25,000 net: usually no Kleinunternehmer rule in the current year.

Kleinunternehmer checker — § 19 UStG thresholds 2025

General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.

Kleinunternehmer rule under § 19 UStG — thresholds since 2025

The Kleinunternehmer rule lets many self-employed people invoice without VAT — if statutory revenue thresholds are met. Since the 2024 Annual Tax Act, limits are net and the current-year fallbeil is stricter.

Two thresholds from year two

Prior-year revenue may be at most 25.000,00 € net.
Current year may be at most 100.000,00 € net (fallbeil — exceeding ends the rule immediately).

In the founding year there is no prior-year revenue. What matters is that founding-year revenue does not exceed 25.000,00 € net.

Example: prior year €18,000, current year €30,000 expected

Prior year: 18.000,00 € — under 25.000,00 € ✓
YTD 12.000,00 € + remaining 18.000,00 € = 30.000,00 € — under 100.000,00 € ✓
Result: Kleinunternehmer rule likely available.

Invoice note: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.”

FAQ

Which revenue thresholds apply for Kleinunternehmer since 2025?: Under the 2024 Annual Tax Act (net): founding year at most €25,000. From year two, prior-year revenue at most €25,000 and current-year revenue at most €100,000 (fallbeil threshold).
What does the €100,000 fallbeil mean?: If current-calendar-year net revenue exceeds €100,000, Kleinunternehmer status ends immediately. The excess is subject to regular VAT — not only from the next year.
Should I enter net or gross revenue?: Thresholds use net revenue — without VAT shown. Enter the amounts you invoice before VAT.
What note belongs on a Kleinunternehmer invoice?: Typically: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” Without this note the tax office may assess VAT even if you qualify.
What happens if I exceed the threshold?: Exceeding €100,000 in the current year: regular VAT on the excess immediately. Prior-year revenue above €25,000 net: usually no Kleinunternehmer rule in the current year.

Kleinunternehmer in the glossary
VAT calculator — net and gross on invoices
Hourly rate calculator — set a billing rate

Small business rule — invoice correctly?

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