The €55,000 threshold looks at two years, not one
Under § 6 Abs 1 Z 27 UStG 1994 the Kleinunternehmer exemption is measured against the previous and the current year at once. Exceeding it by up to 10% — that is, up to €60,500 — is tolerated by the provision: the exemption runs to the end of the calendar year. Above 10% it falls away from the moment of the excess, not retroactively for the whole year.