BureauzillaKleinunternehmer Limits 2025/2026: What Happens If I Exceed Them?
§ 19 UStG thresholds (25k / 100k), mid-year exit, and what changes on your invoices.
Forum question in plain English: I am under Kleinunternehmerregelung. What if my Umsatz blows past the limit this year?
Since 1 January 2025 the rules changed. Treat the new numbers as hard rails, not soft forecasts.
The two thresholds that matter
Per IHK Region Stuttgart (stand mid-2026), you stay Kleinunternehmer only if both hold:
- Prior calendar year: Gesamtumsatz (vereinnahmt, net under the new system) not more than 25,000 €
- Current calendar year: Gesamtumsatz not more than 100,000 €
The old 50,000 € figure was largely a prognosis. The new 100,000 € ceiling is not. Cross it and you leave the exemption immediately. The turnover that crosses 100,000 € is already Regelbesteuerung.
New founders: there is no prior year. You start as Kleinunternehmer without a forecast, but crossing 25,000 € in the founding year also ends the exemption from that crossing turnover onward. Earlier exempt invoices stay exempt.
What changes the day you exit
- You must charge and show Umsatzsteuer on invoices going forward (for taxable supplies)
- You enter Voranmeldung rhythm via ELSTER
- You may claim Vorsteuer on eligible inputs
- Clients who expected "no USt" need a clear heads-up
Do not keep issuing Kleinunternehmer invoices after you know you crossed. Unberechtigt ausgewiesene Steuer is still owed.
Practical monitoring
Track cash-collected Umsatz monthly against both rails. Put a soft alarm at ~80% of 100,000 € and at year-end for the 25,000 € prior-year test that decides next year.
If you are close, talk to a Steuerberater before you invent a creative split of "personal vs business" Umsatz. The office looks at your einheitliches Unternehmen, not at marketing labels.
Opting out on purpose
You can waive Kleinunternehmer status (Option zur Regelbesteuerung) if Vorsteuer matters more than simplicity. That choice binds for five calendar years. File the decision consciously; do not stumble into it by filing a Regelbesteuerung UStVA "just once."