Kleinunternehmer: Monitor sales without trusting one dashboard total

What changes—and what does not

The €25,000 and €100,000 figures refer to the statutory total-turnover concept, not automatically to every number labelled “revenue” in an app. Adjustments and excluded items require the law’s calculation.

Monthly workflow

1. Record every sale with document, service date and payment status.
2. Maintain a running view of the relevant statutory turnover.
3. Check invoice wording and prevent accidental VAT display.
4. Keep purchase invoices even where no input VAT is deducted.
5. Flag foreign suppliers, foreign customers and marketplace activity for separate review.
6. Compare bookkeeping totals to issued invoices and bank receipts.
7. Reassess status before a threshold or business-model change.

Example: monitor, do not guess

A business had relevant prior-year turnover of €22,000 and therefore starts the new year within the first limit, assuming the other conditions hold. During the current year it approaches €100,000. The current-year limit must be monitored from the statutory turnover calculation; it is not safe to wait for the annual accounts. What happens to a transaction around the threshold and the exact effective timing should be confirmed under the current rule before invoicing.

A monthly monitoring view with visible uncertainty

The table is deliberately not a certified threshold total. It shows complete source populations, explicit uncertainties and the questions needed before the adviser confirms the statutory calculation.

Common traps

• Treating bank receipts as the threshold measure without reconciling invoices and timing.
• Adding VAT to an invoice “because the customer asked for it.”
• Assuming a foreign software invoice is irrelevant to VAT.
• Discarding purchase invoices because input VAT is not currently deducted.
• Confusing the §19 treatment with the choice between EÜR and balance-sheet accounting.

Professional boundary: Eligibility, turnover calculation, threshold effects, waiver of the exemption and cross-border duties require current legal analysis. This article reflects the statutory figures checked in July 2026 but is not an individual status decision.

Responsibility split

The owner keeps sales and contract facts complete and alerts the adviser before major new revenue or foreign activity. DeinHans can store the adviser-confirmed VAT context, organise sales evidence, calculate a monitoring view and flag new foreign or platform patterns. A setting or dashboard does not certify §19 eligibility, the legal turnover measure, threshold timing or invoice validity. The tax adviser confirms the calculation, invoice treatment, elections and reporting obligations. Record that decision with its effective date and the facts on which it relied.

Build a threshold evidence file

Keep the prior-year statutory turnover calculation, current-year running calculation, included and excluded populations, corrections and reviewer sign-off together. Reconcile the source to issued invoices, cash records and platform sales rather than copying one revenue dashboard. Record the date of each review and the sales forecast that triggered it.

Use an early-warning band chosen with the adviser for operational planning, but do not present that internal alert as the legal threshold. The statutory test remains the law’s calculation. A forecast helps create time to review contracts and invoice settings before the business reaches a consequential point.

Changes that require re-review

• a new foreign customer, supplier or establishment;
• marketplace or platform sales with a different contractual role;
• a new exempt or mixed activity;
• business acquisition, merger or change of legal entity;
• voluntary election or planned change in VAT treatment;
• a credit note or cancellation that changes monitored turnover.

Invoice and customer communication

Use consistent, adviser-approved invoice wording and prevent templates from adding VAT automatically. If status changes, define the effective date, update templates and explain the change to staff and customers without retrospectively editing old invoices. Correct an erroneous tax statement through the approved invoice-correction process; do not simply delete the document and issue an unrelated replacement.