Invoicing as a Kleinunternehmer in Germany

As a small business under § 19 UStG (Kleinunternehmer), you issue invoices without VAT. The Annual Tax Act 2024 (Jahressteuergesetz 2024) changed several things: the revenue thresholds went up, the scheme is now legally a VAT exemption, and invoices have their own simplified requirements in § 34a UStDV.

Who counts as a Kleinunternehmer?

Since 1 January 2025, the small business scheme under § 19 UStG applies if your total revenue did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current one. These are net amounts, without VAT.

• In the year you start your business, the tax authorities apply the €25,000 limit to that year itself.
• If you exceed €100,000 during the year, the scheme ends immediately. The very sale that takes you over the limit is already subject to VAT.
• You can opt out and charge VAT, for example to reclaim input VAT. That choice binds you for at least five calendar years.
• As a Kleinunternehmer, you cannot reclaim input VAT on your own purchases.

Required details under § 34a UStDV

Invoices for exempt small business sales don't need the full list of details from § 14(4) UStG. The shorter list in § 34a UStDV applies instead:

1. Your full name and address and those of your client
2. Your tax number, VAT ID or small business identification number (Kleinunternehmer-Identifikationsnummer)
3. The date of issue
4. The quantity and type of goods, or the scope and type of the service
5. The total amount and a note that the small business exemption applies
6. For self-billing, where your client issues the invoice, the word “Gutschrift”

§ 34a UStDV doesn't require an invoice number or the date of supply. Sequential invoice numbers are still worth using: they keep your records traceable, make it easier to match payments and send reminders, and save you a switch if you ever exceed the threshold. Small-amount invoices up to €250 keep the simplifications of § 33 UStDV.

The note on the invoice

The law doesn't prescribe exact wording. The note has to make clear that the small business exemption is applied. Common examples, usually written in German, are:

• “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” (No VAT is charged under § 19 UStG.)
• “Steuerfreie Leistung nach § 19 Abs. 1 UStG (Kleinunternehmerregelung).” (Exempt supply under the small business scheme.)

Never show VAT on the invoice. A VAT amount shown on an invoice, even by mistake, is owed under § 14c UStG although you are a Kleinunternehmer.

Kleinunternehmer and e-invoicing

Since 2025, Kleinunternehmer too must be able to receive and archive e-invoices from other businesses. For issuing, there is an exception: under § 34a UStDV, Kleinunternehmer may always send their invoices as an “other invoice”, on paper or as a PDF. You may still issue XRechnung or ZUGFeRD e-invoices voluntarily, for example when a business client asks for them.

What matters in invoicing software

• A Kleinunternehmer mode that charges no VAT and adds the note to every invoice automatically.
• An easy switch to standard VAT if your revenue goes over the threshold.
• Sequential invoice numbers, and corrections by cancellation invoice instead of deleting.
• The option to create e-invoices if business clients require them.
• Records in which you can find your invoices for eight years.

This article is a general overview (as of October 2026, based on § 19 UStG and § 34a UStDV as in force since 2025) and is not tax advice. Please check with your tax advisor or tax office whether the small business scheme applies to you.