{"country":"DE","series":"vat-registration-threshold","value":25000,"unit":"EUR","effective_from":"2025-01-01","last_confirmed":"2026-07-31","source":{"name":"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'","url":"https://www.gesetze-im-internet.de/ustg_1980/__19.html"},"confidence":"primary","notes":"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.\n\nThe 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.\n\nThe 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.","registration_thresholds":[{"key":"prior-year","label":"Preceding calendar year (Vorjahr)","value":25000,"basis":"total turnover in the preceding calendar year must not have exceeded this","effective_from":"2025-01-01"},{"key":"current-year","label":"Current calendar year (laufendes Kalenderjahr)","value":100000,"basis":"turnover in the current calendar year must not exceed this; the exemption ends when it is crossed","effective_from":"2025-01-01"}],"stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}