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Small business calculator: does the Kleinunternehmerregelung apply to you?

Enter your turnover and see right away whether you stay below the limits of the small business scheme (Kleinunternehmerregelung).

The calculation runs only in your browser. Nothing is sent to us or stored.

How the small business scheme works

Since 2025: you are a Kleinunternehmer if your turnover was at most €25,000 last year and does not exceed €100,000 this year.
In the founding year only the current year counts: turnover there must not exceed €25,000.
If you exceed the limit during the current year, you owe VAT from exactly that sale onwards. A forecast at the start of the year is no longer enough.

Does turnover or profit count?

What counts is your total turnover without VAT, i.e. the sum of your income from supplies and services – not the profit after deducting costs.

Do I have to receive e-invoices as a Kleinunternehmer?

Yes. Kleinunternehmer are exempt from issuing e-invoices, but they must be able to receive them.

Can I opt out of the small business scheme?

Yes. If you opt out, you charge VAT and can deduct input VAT (Vorsteuer). You are bound by this choice for five years.

Kontelio calculates VAT, deadlines and profit automatically from your invoices and receipts.

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The calculators give you a first orientation. The content is general information, not tax advice.