Small Business Threshold Calculator (§19 Traffic Light)
Checks against the current thresholds (prior year €25,000, current year €100,000, both net) whether the §19 UStG small-business rule still applies.
Since the Jahressteuergesetz 2024 (in force since 1 Jan 2025), both thresholds are net amounts. Exceeding the prior-year limit ends small-business status from 1 January of the following year. Exceeding the current-year limit ends it starting from the exact transaction that breaches it — not the following month.
The templates, calculations and documents provided are for educational and assistance purposes only and do not replace tax or legal advice. Always review and test any result before production use. IT Smart Service accepts no liability for misuse, data loss, or legal, financial or technical damages arising from incorrect use.
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