Small Business VAT Calculator 2026: 2026 Small Business VAT Threshold under Section 19 UStG
Compare your total turnover in the previous year and your expected total turnover in the current year with the thresholds under section 19 UStG. The calculator does not provide a binding tax assessment.
Result based on turnover thresholds
Within the thresholds
The turnover amounts entered do not exceed the thresholds. Exactly €25,000.00 in the previous year and €100,000.00 in the current year are still within the thresholds.
Remaining in the current year up to the €100.000 threshold: 60.000,00 €.
This calculator provides guidance based on the thresholds under section 19 UStG. It is not a substitute for tax advice.
Shipnovo organizes orders and sales by year to help you keep track of your turnover.
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How to read the result
Section 19(1) UStG specifies two limits: Total turnover in the preceding calendar year must not have exceeded €25,000. Total turnover in the current calendar year must not exceed €100,000. At exactly €25,000.00, the previous year's limit is met; from €25,000.01, it is exceeded.
If the €100,000 limit is exceeded in the current year, the transaction that causes it to be exceeded is already no longer exempt from VAT under section 19(1) UStG.
In the year the business is established, a limit of €25,000 applies instead to the actual total turnover of the current calendar year. The relevant provision is section 19.1(3) of the VAT Application Decree. Exactly €25,000.00 is still within the limit; the transaction that causes it to be exceeded is already no longer exempt from VAT.
What does total turnover mean?
The calculator compares the entered values mechanically. Under section 19(2) UStG, total turnover is the sum of transactions subject to VAT within the meaning of section 1(1), no. 1, calculated on the basis of payments received, less the VAT-exempt transactions specified there. Certain VAT-exempt transactions under section 4 UStG and transactions involving fixed assets are excluded from the calculation. The inputs therefore do not necessarily correspond to a simple sum of all sales.
Source and date checked
Section 19 UStG, subsections 1 and 2 (version effective from January 1, 2025) Retrieved on 12 October 2026.
Sources and review dates
All values come from the official pages below. We review them regularly and show the date of the last review.
Common questions
Section 19(1) UStG specifies total turnover of €25,000 in the preceding calendar year and €100,000 in the current calendar year. Exactly €25,000.00 does not exceed the threshold; €25,000.01 does.
According to UStAE section 19.1, paragraph 3, in the year in which business activity begins, the €25,000 threshold applies to the actual total turnover in the current calendar year, not the €100,000 threshold. The transaction that causes the threshold to be exceeded is itself no longer exempt from VAT.
It concerns total turnover under section 19(2) UStG, not profit. This is the sum of payments received for certain transactions within the scope of VAT, less the VAT-exempt transactions specified there. Transactions involving fixed assets are excluded.
If total turnover exceeds €100,000 in the current calendar year, the transaction that takes turnover over the threshold is no longer tax-exempt under section 19(1) UStG.
The calculator compares the turnover figures you enter. It does not classify separate eBay accounts as separate businesses for tax purposes.