Small-amount invoice up to €250 (Germany)
Published byDocMuse
This document is in German
The PDF you download is in German — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
A template for invoices up to €250 including VAT, with the simplified particulars of § 33 of the German VAT Implementing Ordinance (UStDV): the supplier's name and address, the date of issue, the quantity and type of goods or services, the total including tax and the tax rate — the customer, an invoice number and the tax number are not required. Small-amount invoices are permanently exempt from the e-invoice duty and may still be issued on paper or in another electronic form, such as a PDF. In German.
What you fill in
The details the document asks for.
- Trader
- Trader's address
- City
- Date
- Invoice number
- Goods or services supplied: quantity and type (prices including VAT)
- Total amount
- VAT rate (%)
- Notes
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- What must a German small-amount invoice up to €250 show?
- Under § 33 UStDV this is enough: the supplier's full name and address, the date of issue, the quantity and type of goods or the extent and type of service, the price and tax as one total, and the tax rate or a note of an exemption. The customer's name, an invoice number and the tax number are not required. The €250 limit applies to the total including VAT.
- Does the German e-invoice duty apply to small-amount invoices?
- No. Invoices up to €250 including VAT are permanently exempt from the e-invoice duty, between businesses too and after 2027. They may still be sent on paper or electronically in another form, such as a PDF. For larger amounts to other businesses in Germany, by contrast: e-invoices from 1 January 2027 above €800,000 prior-year turnover, and from 1 January 2028 for all except small businesses under § 19 UStG.
- Can a business customer in Germany deduct input VAT from a small-amount invoice?
- Yes. A business receiving a small-amount invoice can deduct input VAT if it splits the total into price and tax itself (§ 35(1) UStDV). At 19 % the tax is 19/119 of the total, at 7 % it is 7/107. That is why the tax rate must be on the invoice. If an exemption applies, a note of it takes the rate's place.
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