Invoice for a small business under § 19 UStG (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.
An invoice template for small businesses that charge no VAT, with the note on the small-business exemption under § 19 of the German VAT Act (UStG) that § 34a UStDV has required since 2025: both parties' names and addresses, tax number or VAT ID, date, invoice number, the goods or services and the total, plus payment terms and the default notice. A small business has turnover of at most €25,000 last year and at most €100,000 this year; in the year it starts trading the limit is €25,000. It may keep issuing paper and PDF invoices for good, but must still be able to receive e-invoices. In German.
What you fill in
The details the document asks for.
- Trader
- Trader's address
- Customer
- Customer's postal address (street and number, postcode and town)
- City
- Date
- Invoice number
- Time of supply (date or period)
- Business's tax number (Steuernummer) or VAT ID
- Goods or services: description, quantity, unit price before VAT, any discount and value
- Total amount
- Payment terms
- Due date
- IBAN
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- What note must a German small-business invoice carry since 2025?
- Since 1 January 2025 the small-business scheme is a tax exemption. The invoice must therefore state that the small-business exemption under § 19 UStG applies to the supply (§ 34a UStDV); older wording such as 'no VAT shown' no longer quite fits. Show no VAT: whoever writes VAT on the invoice anyway owes it to the tax office (§ 14c UStG).
- Up to what turnover does the German small-business scheme under § 19 UStG apply?
- Since 2025, where total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current year. If the €100,000 limit is passed during the year, the exemption ends at once, from the very supply that passes it; from then on you issue invoices with VAT. In the year a business starts, the limit for that year is €25,000, again with immediate effect once it is passed. Templates showing the limits from before 2025 are out of date.
- Must small businesses in Germany issue e-invoices?
- No. Small businesses under § 19 UStG are permanently exempt from the duty to issue e-invoices and can keep using this template on paper or as a PDF — though as a PDF to another business only with its consent. They too must be able to receive e-invoices, since 1 January 2025. They may issue e-invoices voluntarily.
How you can sign this document
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