Germany

The VAT small-business threshold in Germany is €25,000 of annual turnover. The standard VAT rate is 19%.

Kleinunternehmer exemption (§19 UStG): total turnover must not have exceeded €25,000 in the previous year and must not exceed €100,000 in the current year; the supply that crosses €100,000 is already taxable. In the year of founding the €25,000 limit applies to the current year.

Since 1 January 2025, Germany also applies the EU cross-border small-business exemption: a business established in another member state can use Germany’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. German-established businesses register with the BZSt for the special reporting procedure and receive an EX-suffixed number.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Germany?

The VAT small-business threshold in Germany is €25,000 of annual turnover.

What is the standard VAT rate in Germany?

19%. Reduced rates: 7%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Germany.