Kleinunternehmer-Check

The small-business rule under Section 19 is the simplest start for many self-employed people: those who qualify show no VAT on their invoices, need not file advance VAT returns and save much of the bookkeeping effort. The price is the loss of input tax deduction. Whether you may use the rule depends solely on your turnover - and that is exactly what this check tests.

The rule was reformed on 1 January 2025, and these thresholds also apply in 2026. Two figures matter: your total turnover in the previous year must not have exceeded 25,000 euros, and your turnover in the current year must not exceed 100,000 euros. The check measures both and shows via progress bars how much room you have left before a threshold breaks.

An important difference from the old rule: previously the current-year limit was a forecast you had to estimate at the start of the year. Since the reform the 100,000-euro limit is a hard cap in the current year - if you exceed it during the year, you become VAT-liable from exactly that turnover, not only the following year. The check makes clear which threshold applies when. If you started this year, there is no previous year: the limit in the founding year is 25,000 euros, and it also ends immediately with the sale that crosses it.

For a quick assessment you can type in your previous-year turnover and, if you like, record your current monthly turnover. The check sums it and compares it against both thresholds. That way you see early whether you are heading towards VAT liability and need to adjust your prices, invoices and bookkeeping in time.

If you switch to standard taxation, several things change: you show VAT but can deduct the input tax from your purchases. For some it is even worth doing voluntarily - for example with high initial investments. The check helps you understand your starting point so you do not make this decision flying blind.

The calculation runs on our server and nothing is stored. The check is a calculation and early-warning tool, not tax advice. For the switch itself, the return to the small-business rule after exceeding a threshold, or borderline cases with mixed turnover, you should consult a tax advisor.