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Small businesses and e-invoicing in Germany (Kleinunternehmer)
Small businesses in Germany must be able to receive e-invoices, but don't have to issue them. What that means day to day, and the limits since 2025.
Receiving: yes
Since 1 January 2025, small businesses must also be able to accept e-invoices from suppliers. An email inbox is enough, and the free e-invoice viewer reads an XRechnung. Keep the original file for eight years.
Issuing: no
Small businesses may keep sending their own invoices as PDF or on paper, permanently. An e-invoice is optional, for example when a customer asks for one or you supply a public body.
The thresholds since 2025
- At most €25,000 turnover in the previous year, and
- at most €100,000 in the current year.
- If you pass €100,000 during the year, the scheme ends at once: the sale that crosses the limit is already subject to VAT, and the normal rules apply from then on, e-invoicing included.
What your invoice says
You charge no VAT and note the exemption on the invoice, for example "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" (no VAT is charged under § 19 UStG). Your tax number is enough; you don't need a VAT ID.
With Filekin
In the invoice generator, choose "small business exemption" under Tax. Filekin adds the note and can also make a valid XRechnung or ZUGFeRD invoice when a customer wants an e-invoice.