The Kleinunternehmerregelung in brief (2026)
Under §19 UStG, you can skip charging VAT if:
- your net turnover last year was €25,000 or less, and
- your turnover this year stays at €100,000 or less.
The limits apply to turnover, not profit. Since the 2025 reform, the €100,000 limit is a hard one. If you cross it mid-year, the exemption ends from that transaction, not at year-end. In return for charging no VAT, you can’t deduct Vorsteuer.
Other points that came up repeatedly in the sources:
- No VAT return filings (UStVA), and no annual VAT return since 2024 (the Finanzamt can still ask for one in special cases).
- You must still be able to receive e-invoices, though you’re exempt from issuing them.
- Opting out of the exemption (Verzicht) can be done informally with the Finanzamt, but it binds you for at least five calendar years.
Subtopic: staying on top of the limits (and what happens if you cross them)
The risk is simple: if you pass €100,000 and keep sending VAT-free invoices, VAT is owed anyway, and you’ve charged clients less than you should have. A tracking tool helps, but only if all income is recorded in it.
What I could confirm from provider documentation:
- sevDesk offers a free Kleinunternehmer calculator that compares your figures with the €25,000 and €100,000 limits.
- Lexware Office’s help center says your dashboard shows your income so you can see whether you’re near €25,000 or €100,000. After crossing, you change your status in settings from “umsatzsteuerbefreiter Kleinunternehmer” to net or gross prices. That reads as a manual check, not an automatic alert.
- One third-party blog says Accountable and Lexware Office send limit warnings. I couldn’t confirm this in either provider’s own documentation, so test it yourself before relying on it.
The EU option (§19a UStG)
German Kleinunternehmer can also apply the exemption in other EU countries if their EU-wide turnover stays under €100,000. This needs an application to the Bundeszentralamt für Steuern (BZSt), a separate Kleinunternehmer ID, and quarterly turnover reports (due one month after each quarter ends, per IHK Berlin). If you sell mostly in Germany, it won’t matter. If you sell to EU consumers, check it with a Steuerberater.
The tools
sevDesk
sevDesk has a free plan with three e-invoices a month, and by its own figures unlimited invoicing from €12.90 and EÜR, UStVA, and banking from €25.90 a month. Its Kleinunternehmer calculator is a helpful first check.
Good for: Freelancers who want a clear eligibility check and room to grow into regular VAT filing.
Lexware Office
Lexware Office supports a dedicated Kleinunternehmer setting and shows revenue on the dashboard. Its help article walks you through switching status when you cross the limit.
Good for: Freelancers who want an established tool that grows with them into VAT filing. See our bookkeeping guide for pricing.
Accountable
Accountable asks about your Kleinunternehmer choice during registration, and one source reports a free base tier. I couldn’t verify its limit warnings in provider documentation.
Good for: Freelancers who want registration, bookkeeping, and filing in one app.
Papierkram
Papierkram’s free plan covers invoices, but EÜR and VAT features start on paid plans. It runs only in a browser, per sevDesk’s comparison.
Good for: Freelancers who want a lean, low-cost start.
Quick comparison
| Tool | Kleinunternehmer-specific help (as documented) | Price note | Caveat |
|---|---|---|---|
| sevDesk | Eligibility calculator | Free tier; €12.90 invoicing; €25.90 with EÜR/UStVA | Provider's own figures |
| Lexware Office | Status setting; dashboard revenue view | See bookkeeping guide | Manual check, alerts unverified |
| Accountable | Choice captured at registration | Free base tier reported | Warnings unverified |
| Papierkram | Lean invoicing | Free; EÜR on paid plans | Browser only |
Prices change often, so confirm them on each provider’s site.
Which one should you choose?
- Want a quick eligibility check: sevDesk’s free calculator.
- Want a mature tool that handles the switch to VAT: Lexware Office.
- Want one app from registration to filing: Accountable, after verifying the warning feature.
- Few invoices, tight budget: Papierkram’s free plan.
- Considering opting out for Vorsteuer: talk to a Steuerberater first. The five-year binding is the real cost.
FAQ
Do Kleinunternehmer need to file VAT returns?
Generally no. UStVA is not required, and the annual VAT return has been dropped since 2024 except in special cases.
What happens if I cross €100,000 mid-year?
The exemption ends from that sale, and regular VAT applies to your later sales that year. Update your tool’s settings immediately.
Can I leave the exemption voluntarily?
Yes, informally with the Finanzamt, but you’re bound for at least five calendar years.
Do I still need e-invoices?
You must be able to receive them. Issuing them isn’t required for Kleinunternehmer.
Sources: IHK Darmstadt, IHK Berlin, Lexware help center, sevDesk Kleinunternehmer calculator, Firmendo guide, sevDesk tool comparison
Last updated: October 2026. This post is for informational purposes only and isn’t tax advice. Consult a licensed German Steuerberater for guidance specific to your situation.
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