{
  "slug": "kleinunternehmer-19-ustg",
  "title": "Kleinunternehmer-Regelung § 19 UStG 2026 – Umsatzgrenzen 25.000 / 100.000 €",
  "topic_area": "steuerrecht",
  "topic_label": "Steuerrecht",
  "language": "de",
  "legal_status": "in_force",
  "valid_from": "2025-01-01",
  "valid_to": null,
  "last_reviewed": "2026-06-03",
  "factcheck_status": "ok",
  "authority_level": "A",
  "license": "CC-BY-4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/deed.de",
  "attribution": "Nexvyra (https://nexvyra.de, Wikidata Q139919900)",
  "wikidata_subjects": [
    "Q128635",
    "Q499118"
  ],
  "summary": "Die Kleinunternehmer-Regelung nach § 19 UStG befreit kleine Unternehmen von der Umsatzsteuer. Seit dem 1. Januar 2025 gelten zwei Grenzen: Der Gesamtumsatz des **Vorjahres** darf **25.000 €** nicht überschritten haben, und der Umsatz des…",
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    "markdown": "https://nexvyra.de/fakten/kleinunternehmer-19-ustg.md",
    "json": "https://nexvyra.de/fakten/kleinunternehmer-19-ustg.json"
  },
  "sources": [
    {
      "url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "authority": "A"
    },
    {
      "url": "https://www.gesetze-im-internet.de/ustg_1980/__19a.html",
      "authority": "A"
    },
    {
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2025-03-18-sonderregelung-kleinunternehmer.pdf?__blob=publicationFile&v=3",
      "authority": "B"
    }
  ],
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      "claim": "Umsatzgrenze Vorjahr: 25.000 € Gesamtumsatz",
      "label": "Umsatzgrenze Vorjahr",
      "value": "25.000 € Gesamtumsatz",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19 Abs. 1 S. 1 UStG",
      "last_verified": "2026-06-03",
      "jurisdiction": "DE",
      "unit": "EUR",
      "valid_from": "2025-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
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        "locator": "§ 19 Abs. 1 S. 1 UStG",
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        "semantic_clean": true,
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        "consistent_across_formats": false,
        "consistency_weight": 0.7,
        "legal_status": "",
        "status_weight": 0.5
      },
      "trust_score": 0.92
    },
    {
      "claim": "Umsatzgrenze laufendes Jahr: 100.000 € (feste Grenze)",
      "label": "Umsatzgrenze laufendes Jahr",
      "value": "100.000 € (feste Grenze)",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19 Abs. 1 S. 1 UStG",
      "last_verified": "2026-06-03",
      "jurisdiction": "DE",
      "unit": "EUR",
      "valid_from": "2025-01-01",
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      "evidence": {
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        "locator": "§ 19 Abs. 1 S. 1 UStG",
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      "trust_score": 0.92
    },
    {
      "claim": "Rechtsfolge: Steuerbefreiung der Inlandsumsätze, kein Vorsteuerabzug",
      "label": "Rechtsfolge",
      "value": "Steuerbefreiung der Inlandsumsätze, kein Vorsteuerabzug",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19 Abs. 1 UStG",
      "last_verified": "2026-06-03",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2025-01-01",
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    },
    {
      "claim": "Überschreiten der 100.000-€-Grenze: Regelbesteuerung ab dem Umsatz, der die Grenze überschreitet",
      "label": "Überschreiten der 100.000-€-Grenze",
      "value": "Regelbesteuerung ab dem Umsatz, der die Grenze überschreitet",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19 Abs. 1 S. 2 UStG",
      "last_verified": "2026-06-03",
      "jurisdiction": "DE",
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      "valid_from": "2025-01-01",
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      "evidence": {
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    },
    {
      "claim": "Verzicht (Option zur Regelbesteuerung): möglich, bindet 5 Kalenderjahre",
      "label": "Verzicht (Option zur Regelbesteuerung)",
      "value": "möglich, bindet 5 Kalenderjahre",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19 Abs. 3 UStG",
      "last_verified": "2026-06-03",
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      "valid_from": "2025-01-01",
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    },
    {
      "claim": "Frist für Verzichtserklärung: bis Ende Februar des übernächsten Jahres",
      "label": "Frist für Verzichtserklärung",
      "value": "bis Ende Februar des übernächsten Jahres",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
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      "inline_source_label": "§ 19 Abs. 3 UStG",
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    },
    {
      "claim": "EU-weite Nutzung durch inländische Unternehmer: besonderes Meldeverfahren mit KU-IdNr.",
      "label": "EU-weite Nutzung durch inländische Unternehmer",
      "value": "besonderes Meldeverfahren mit KU-IdNr.",
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 19a UStG",
      "last_verified": "2026-06-03",
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      "unit": "text",
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    },
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      "label": "Rechtsgrundlage",
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      "claim": "Reform: Jahressteuergesetz 2024, in Kraft seit 01.01.2025",
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}