Small Business Revenue Monitor Excel | €25,000/€100,000 Threshold (§19 German VAT Act) & Switching Checklist | Instant Download

📊 SMALL BUSINESS SALES MONITOR — never lose sight of the §19 limits again

New limits apply from January 1, 2025: €25,000 in revenue from the previous year and €100,000 in the current year — and the €100,000 limit takes effect immediately, without a buffer until the end of the year. This monitor automatically calculates both limits, warns you in good time, and helps you with the transition if it's due.

✔ WHAT'S INSIDE
• Sales recording: Enter monthly sales figures — automatic annual total and year-end projection (previous average × 12)
• Threshold indicator: Previous year's revenue vs. €25,000 (determines your status this year) AND current revenue vs. €100,000 (immediate change!) — with a clear warning starting at 90%, because the revenue that causes you to exceed €100,000 is already subject to VAT.
• What-if calculator: "I'm planning an order worth X € — will this push through a limit?" — immediate answer including status for next year
• Changeover checklist: Clarify VAT ID number, switch invoice layout to 19%/7%, remove §19 notice, set up preliminary VAT returns, check prices & existing contracts
• Information sheet: Special features in the founding year, EU small business regulation (as a note), what counts towards total turnover
• Instruction sheet in simple German + realistic sample data

✔ FOR WHOM
Small business owners and founders who do their accounting elsewhere (their own system, tax advisor or software) and still want to know at all times where they stand with regard to the §19 limits.
Note: Our small business owner's income statement tracker already includes the limit indicator integrated into the income and expense statement. This monitor is the streamlined standalone solution for those who don't manage their accounting with us but still want to keep an eye on their limits.

✔ FORMAT
Excel (.xlsx) — also works with Google Sheets and LibreOffice. Instant download after payment. All fields are fully customizable.

⚠ IMPORTANT & HONEST
This template does not replace a tax advisor or legal or tax advice. It does not cover special cases such as margin schemes, intra-Community transactions, or VAT-exempt sales when calculating border tax rates—in case of doubt or near a border, please seek advice beforehand. Information provided without guarantee, current as of July 2026.

🦊 TEMPLATE FOX — designed by us, created with AI support, carefully checked.
Part of the Fuchs family of useful tools. Questions? Write to us — we'll help quickly.