Germany VAT (Umsatzsteuer): Complete Guide for 2026
Thorough guide to Germany's VAT system, covering rates, exemptions, filing requirements, and mechanisms for 2026.
The exact change
Following a January 2025 reform, to qualify for the Kleinunternehmerregelung in 2026, your gross revenue in the previous calendar year must not have exceeded 22,000 EUR, and your gross revenue in the current calendar year must not exceed 50,000 EUR.
Following a January 2025 reform, to qualify for the Kleinunternehmerregelung in 2026, your gross revenue in the previous calendar year must not have exceeded 25,000 EUR (raised from 22,000 EUR), and your gross revenue in the current calendar year must not exceed 100,000 EUR (raised from 50,000 EUR), and this is now a hard cliff: exceeding it during the year ends the exemption immediately rather than only from the following year.
Suggested change
Removed fabricated "our analysts" authority-voice language and corrected the Kleinunternehmerregelung (small business VAT exemption) thresholds and criminal penalty tiers.
Why this is better
The Kleinunternehmerregelung small-business VAT exemption thresholds were stated using the pre-reform figures instead of the current, raised 2025/2026 thresholds.
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