Invoicing as a Kleinunternehmer in Germany (§ 19 UStG): note, required fields, example

Who counts as a Kleinunternehmer?

New limits apply since 1 January 2025. You can use the small business scheme if your turnover was no more than €25,000 in the previous year and is no more than €100,000 in the current year (both net).

Important: the €100,000 limit applies immediately. If you exceed it during the year, the very sale that takes you over the limit is already subject to regular VAT. From then on you must charge VAT.

If you start your business this year, turnover in your first year must not exceed €25,000.

Required details on a Kleinunternehmer invoice

Since 2025, Kleinunternehmer may issue a simplified invoice (§ 34a UStDV). At a minimum it must show:

• your full name and address and those of your client
• the date of issue
• the quantity and type of goods, or the scope and type of service
• the amount charged
• a note that the small business exemption applies

In practice you should also add a sequential invoice number, the date of service, your tax number (Steuernummer), bank details and a payment term. Clients and the tax office expect them, and they save you questions.

The right § 19 UStG note

The law does not prescribe exact wording, but the note must make clear that no VAT is charged because you are a Kleinunternehmer. Proven examples:

• German: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.”
• English: “No VAT is charged under the small business scheme (§ 19 UStG).”

Common mistakes

• Showing VAT anyway: if you show 19 % VAT, you owe that amount to the tax office (§ 14c UStG), even as a Kleinunternehmer.
• Writing “incl. VAT” or “plus VAT” on the invoice.
• Forgetting the § 19 UStG note.
• Reusing invoice numbers or leaving unexplained gaps.

Kleinunternehmer and e-invoicing

Kleinunternehmer do not have to issue e-invoices, not in 2027 and not in 2028. You must, however, be able to receive e-invoices since 1 January 2025, for example in an email inbox.

You may still send an e-invoice voluntarily. Some business clients prefer it because the data goes straight into their accounting.

How to do it with Rechnaro

Tick “Small business (§ 19 UStG)” in the invoice editor. Rechnaro sets every line to 0 %, shows no VAT and adds the note to the PDF and the ZUGFeRD e-invoice automatically.