Kleinunternehmer or not? The §19 UStG small-business rule for creators
The Kleinunternehmerregelung (small-business rule) spares you VAT bureaucracy — up to a threshold that was redrawn in 2025. What it means, when opting out pays off, and why gifted products count too.
The rule in one paragraph
As a Kleinunternehmer (small business) under §19 UStG, you issue invoices without VAT, file no advance VAT returns, and remit nothing to the Finanzamt (tax office). In return, you get no input VAT back. Since the 2025 reform, this is a genuine tax exemption with clear limits: €25,000 revenue in the previous year and €100,000 in the current year.
The €100,000 limit has a catch: it takes effect immediately. The very sale that pushes you over it is already subject to VAT — not just from the following year. Close a big deal in November and you can lose the exemption in the middle of the year.
Gifted products count too
The most overlooked point: the revenue threshold does not just count money. If you receive a camera worth €900 for a post, that is €900 of revenue — a barter-like transaction. Many creators blow past the €25,000 limit without noticing, because they only add up their bank transfers. StackManagement counts both.
This guide explains the legal situation in general terms and to the best of our knowledge. What applies in your specific case is for a tax advisor, a lawyer, or the competent authority to determine — and we tell you in the app when that moment has probably come.
When does opting out pay off?
You can voluntarily switch to standard VAT taxation — worthwhile if you invest a lot (camera, studio, gear) and want to reclaim the input VAT, or if your clients are companies anyway and have no problem with VAT on an invoice. But: opting out binds you for five years. Do the math before, not after.
Practical consequences for your invoices
- As a Kleinunternehmer, every invoice must carry a note about the exemption — StackManagement adds it automatically: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." (no VAT is charged in accordance with §19 UStG)
- If you accidentally do show VAT, you owe it to the tax office (§14c UStG) — one of the most expensive beginner mistakes.
- E-invoicing: you have had to be able to receive e-invoices since 2025; Kleinunternehmer are permanently exempt from issuing them.
The §19 tracker thinks ahead.
StackManagement counts every sale — product deals included — against your threshold and warns you in time.