Summary · 2026-10-12
E-invoices for German small businesses (Kleinunternehmer, § 19 UStG)
A Kleinunternehmer under § 19 UStG (total turnover up to €25,000 in the previous year and up to €100,000 in the current year, since 2025) charges no VAT and issues invoices with a note that the small-business exemption applies. Two rules on e-invoicing:
- Receiving: since 1 January 2025 every business in Germany – explicitly including small businesses – must be able to receive e-invoices from domestic suppliers. An e-mail inbox is enough, but you need a way to read XML files and must archive them unchanged for 8 years.
- Issuing: § 34a sentence 4 UStDV allows invoices for § 19 supplies to be issued as “other invoices” (paper, PDF) at any time – also after 2028. There is no obligation.
Do not confuse this with the €800,000 threshold, which only decides whether a normal business must issue e-invoices from 2027 or 2028. And note: public-sector customers may still require an XRechnung by procurement rules, and large customers may ask for e-invoices contractually. If you issue one voluntarily, the tax category is E (exempt) with the small-business exemption as reason – E-Rechnung für Excel and E-Rechnung für Sheets add the required note automatically and also read incoming e-invoices.
General information, not tax or legal advice. Sources: German VAT Act (UStG), UStDV and the BMF FAQ on e-invoicing, as of 2026-10-12.