Practical guide for Germany
Invoicing as a Kleinunternehmer in Germany
A reliable invoice is clear, traceable, and consistent with your tax status. Transactions covered by the German Kleinunternehmer scheme have specific minimum requirements. This guide explains what to prepare and how to avoid common mistakes.
- Identify the supplier, customer, and service clearly
- Check tax identifier, date, total, and exemption statement
- Do not show VAT separately when Section 19 UStG applies
What information belongs on the invoice?
Under Section 34a UStDV, a Kleinunternehmer invoice includes the full names and addresses of both parties, an accepted tax identifier, the issue date, a clear description of the goods or services, and the total remuneration.
It must also indicate that the transaction uses the small-business tax exemption under Section 19 UStG. A unique invoice number and a documented service date remain useful for bookkeeping, customer questions, and payment tracking.
- Full name and address of the business and customer
- Tax number, VAT ID, or Kleinunternehmer ID where applicable
- Issue date and a precise description of the service
- Total amount and a reference to the Section 19 UStG exemption
- A unique invoice number, service date, and payment term for a robust workflow
Applying Section 19 UStG correctly
The Kleinunternehmer scheme is available only when its requirements are met and you have not opted out. When it applies to the transaction, VAT is not shown as a separate amount.
Use an unambiguous exemption statement and review your status when turnover, activity, or legal form changes. Do not keep using an old template without checking it.
From draft to sent invoice
Enter your business and customer details, describe the service precisely, and review the amount, dates, and payment terms. Generate the PDF and inspect the final document before sending it.
Store the invoice together with its supporting records. Corrections should remain traceable, so avoid silently overwriting an invoice that has already been issued.
Common questions about Kleinunternehmer invoices
Should a Kleinunternehmer invoice show VAT?
If the transaction is exempt under Section 19 UStG, VAT should not be shown separately. An incorrect VAT statement can have tax consequences.
Do I need an invoice number?
Section 34a UStDV provides specific minimum details for Kleinunternehmer invoices. A unique invoice number is nevertheless strongly recommended for a traceable business workflow.
Can I send the invoice as a PDF?
Section 34a UStDV still permits a non-structured invoice for Kleinunternehmer transactions. For B2B cases, check the electronic-invoicing rules that apply to the specific transaction.
Official references
This overview is not tax or legal advice. Discuss special cases, cross-border services, and your individual Kleinunternehmer status with a qualified adviser.
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