Hafiz Khalid · hmsk.life

Kleinunternehmer-Check

Are you still a Kleinunternehmer? Check the €100,000 line

For freelancers and small businesses in Germany who use the Kleinunternehmer rule. Since 2025 the status ends the moment you cross €100,000, with no grace period. No signup, your numbers stay in your browser.

Runs
In your browser
Signup
Not needed
Licence
MIT, open source
Topic
Money and paperwork
  1. 1.

    Use it free

    Open it in your browser. The first result needs no signup.

  2. 2.

    Run it yourself

    Open source under MIT. Take the code to your own server.

  3. 3.

    Stay in touch

    One email when it gets a new feature. Nothing else.

Screenshot of Kleinunternehmer-Check in the browser, with example data: Checks the German small business limits (€25,000 / €100,000), tracks turnover by month and warns you before the line. (open the full-size image)
Fig. 1: Kleinunternehmer-Check with example data.

What it does

  1. Eligibility under § 19 UStG: previous-year turnover at most €25,000 and current-year turnover at most €100,000; €25,000 in the year you start, not scaled to a full year.
  2. Monthly turnover tracker with running totals, saved in your browser only (localStorage). Last year's tracker fills in the previous-year total.
  3. Warns at 80% and 90% of the limit, and when this year's turnover above €25,000 means no Kleinunternehmer status next year.
  4. Next-order check: does it still fit? If it crosses the line, it is already taxable, and the check shows the VAT on top or inside the price.
  5. What changes when you lose the status: VAT on invoices, VAT returns, input VAT, e-invoices from 2027 or 2028.
  6. The invoice note required by § 34a UStDV in German and English, ready to copy, with sources and an as-of date.

Why I built it

The 2025 reform made the Kleinunternehmer rule more generous and less forgiving at the same time: a €100,000 ceiling, but the payment that crosses it is already taxed, with no grace period and no forecast. Every accounting vendor offers a check like this to collect leads; mine needs no signup and keeps your numbers on your device. It leads to my free invoice tool, which prints the right § 19 note, or the VAT once you need it.

Hafiz

Limits. Not tax advice. The check summarises § 19 UStG and the BMF letter of 18 March 2025 as of 19 October 2026; it does not cover the EU scheme (§ 19a UStG), margin schemes or VAT-exempt turnover. Ask your tax advisor before you rely on it.

Run it on your own server

One static folder (HTML, CSS, JavaScript), no build step and no dependencies. Copy public/ to any web server or run python3 -m http.server.

Stack
HTML, JavaScript
Licence
MIT
git clone https://github.com/Shazi1212/hmsk-kleinunternehmer-check.git

Also for your paperwork

Newsletter

Hear when Kleinunternehmer-Check gets better.

One email when Kleinunternehmer-Check or another tool gets a real update. A few times a year, no tracking.