Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Small-business rule (Kleinunternehmerregelung)
Stay within both turnover limits and you may invoice without VAT, but you lose the input VAT deduction.
In plain language
As a small business you write invoices without VAT. That makes the bookkeeping simpler and your prices lower for private customers. The price you pay: you also get back none of the VAT you pay yourself. A laptop at 1.190 € then costs you the full 1.190 € — a VAT-registered colleague effectively pays 1.000 €. And with business customers the absent VAT is no advantage anyway: they reclaim it regardless.
In detail
§ 19 (1) sentence 1 UStG requires that both limits are met: total turnover must not have exceeded 25.000 € in the preceding calendar year and must not exceed 100.000 € in the current one. Since 2025 the second limit has been a hard limit rather than a forecast: the very transaction that takes you past 100.000 € is taxable — and everything after it. Waiving the rule is possible and binds you for at least five calendar years (§ 19 (3) UStG). Whether it makes sense depends on your customer base and planned investment — that is a decision, not a calculation.
Worked example
Previous year's turnover 22.000 €, 40.000 € so far this year: both limits (25.000 € and 100.000 €) are met, so the rule is available. With 8.000 € of planned purchases you would forgo roughly 1.277 € of input VAT — here the rule would be expensive.
In brief
At most 25.000 € of turnover last year and 100.000 € this year. Beyond the second you are taxable at once.
Legal basis: § 19 Abs. 1 and 3 UStG · as at 2026