Small business invoices: what has to be on them.
Sales under the Kleinunternehmerregelung (the German small business rule, § 19 UStG) come with their own minimum invoice details. This checklist turns the official requirements into a practical order – without replacing individual tax advice.
The mandatory details as a checklist
Name and address
The full name and full address of both the business providing the service and the recipient.
Tax identification
Tax number (Steuernummer), VAT ID or – where available and applicable – the small business identification number (Kleinunternehmer-Identifikationsnummer).
Date of issue
The date on which you issue the invoice.
Goods or service
Quantity and type of the goods delivered, or scope and type of the service provided.
Total amount and note
The amount charged as a single total, plus a note that the small business tax exemption applies to the delivery or service.
Special cases
Depending on the case, further notes may be required, for example on the obligation to keep the invoice or for a self-billed invoice (Gutschrift).
Which note makes sense?
The regulation requires a note stating that the small business tax exemption applies to the service. A clear wording on a German invoice is, for example: „Für diese Leistung gilt die Steuerbefreiung für Kleinunternehmer gemäß § 19 UStG.“ On an English invoice: “The small business tax exemption under § 19 UStG applies to this service.”
Do not show any VAT if you apply the small business rule to the sale in question. Showing VAT you are not entitled to charge can have consequences of its own. If you are unsure, take the question to your tax advisor.
Does the invoice need an invoice number?
§ 34a UStDV (the German VAT Implementing Regulation) does not list an invoice number among the simplified minimum details of a small business invoice. For your own records and a traceable process, a unique number sequence still makes sense. Other regulations or business cases can trigger additional requirements.
E-invoicing: a PDF is not automatically an e-invoice
An e-invoice in the VAT sense contains structured data that can be processed electronically. The Federal Ministry of Finance (BMF) names in particular formats that comply with the EN 16931 standard. XRechnung and ZUGFeRD are common ways to meet it.
Since January 1, 2025, businesses in Germany must in principle be able to receive e-invoices; transitional rules and exceptions apply to issuing them. Check which rule currently applies to your case.
Official sources
What counts are the current legal texts and official guidance, not this overview.
Check the mandatory details. Then finish the invoice.
Take your next job as a small business owner as a test case and carry it through in Sumaro to the finished invoice.