Germany VAT registration threshold (Kleinunternehmerregelung)
Germany VAT registration threshold (Kleinunternehmerregelung) is 25000 EUR, in force since 1 Jan 2025. Last checked against the official source on 31 Jul 2026.
The small-business turnover limits in section 19 of the Umsatzsteuergesetz (UStG), below which a trader does not charge German VAT. Germany applies a two-limb test on the prior and current calendar years rather than a single rolling threshold.
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| Current value | 25000 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Umsatzsteuergesetz section 19(1), official consolidated text at gesetze-im-internet.de: turnover in the preceding calendar year '25 000 Euro nicht ueberschritten hat' and in the current calendar year '100 000 Euro nicht ueberschreitet' |
| Last verified | 2026-07-31 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NOT ONE THRESHOLD BUT TWO, AND BOTH MUST HOLD. The Kleinunternehmer exemption applies where prior-calendar-year turnover did not exceed 25,000 EUR AND current-calendar-year turnover does not exceed 100,000 EUR. Quoting Germany as having a '25,000 EUR VAT threshold' states half the rule. The headline value carries the 25,000 EUR prior-year limb because that is the one that determines whether the exemption is available at the start of a year. The 100,000 EUR current-year limb is a ceiling that ends the exemption DURING the year once crossed. The periods are CALENDAR years, not the trader's financial year. This structure took effect on 1 January 2025, replacing the previous 22,000 / 50,000 pair; a source quoting 22,000 predates it.
Get it programmatically
curl https://euroref.dev/v1/de/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/de/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/de/vat-registration-thresholdOther Germany series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Umsatzsteuer / Mehrwertsteuer) · Statutory Minimum Wage (Gesetzlicher Mindestlohn) · Public Holidays · Consumer Price Inflation (Verbraucherpreisindex, year-on-year) · Corporate Income Tax (Koerperschaftsteuer) · Withholding tax rates · Personal Income Tax (Einkommensteuer) · Statutory social-insurance contributions (Sozialversicherungsbeiträge) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (gesetzlicher Verzugszinssatz)
The same figure elsewhere: Greece · Hungary · Iceland · Ireland · Italy · all 34