A
    AequoTax
    Back to home

    Kleinunternehmer invoice: free template 2026

    German small businesses under §19 UStG can issue invoices without VAT. This guide covers required details, the correct notice and a sample, including ZUGFeRD 2.1 and XRechnung 3.0 electronic formats.

    Required details on a Kleinunternehmer invoice

    • Issuer and recipient names and addresses
    • Issuer’s Steuernummer or USt-IdNr.
    • Issue date and sequential invoice number
    • Quantity, service description and delivery date
    • Amount without VAT: do not charge VAT
    • Notice: “Gemäß §19 UStG wird keine Umsatzsteuer berechnet.”
    Start free — 3 docs/month included

    What is Germany’s small-business regime under §19 UStG?

    The regime applies within the thresholds of €25,000 in the previous year and €100,000 in the current year. Its benefit is not charging VAT; its drawback is no input VAT deduction on purchases.

    Sample Kleinunternehmer invoice

    Issuer: Max Mustermann, Musterstraße 1, 10115 Berlin; Steuernummer: 12/345/67890.

    Invoice: No. 2026-001, dated 06.06.2026.

    Recipient: Beispiel GmbH, Beispielweg 5, 80331 München.

    1. Homepage web design — quantity 1 — unit price €800.00 — total €800.00.
    2. Logo design — quantity 1 — unit price €250.00 — total €250.00.

    Total: €1,050.00.

    Required German invoice notice: Gemäß §19 UStG wird keine Umsatzsteuer berechnet.

    Payment within 14 days. Example IBAN: DE12 3456 7890 1234 5678 90.

    Electronic invoices from 2025: what you need to know

    Since 1 January 2025, small businesses must be able to receive electronic invoices in German B2B transactions. A plain PDF is not structured: formats include ZUGFeRD 2.1 and XRechnung 3.0, both generated by AequoTax.

    Free small-business invoicing software

    AequoTax provides the pre-filled notice, no VAT calculation, sequential invoice numbering, ZUGFeRD and XRechnung exports, digital signatures and online Stripe payments. Free includes 3 documents per month without a credit card.

    Frequently asked questions

    Which notice must appear on the invoice?

    “Gemäß §19 UStG wird keine Umsatzsteuer berechnet.” This states that no VAT is charged under §19 UStG and must appear on the invoice.

    Must a Kleinunternehmer issue electronic invoices?

    From 1 January 2025, they must be able to receive electronic invoices in German B2B transactions. Kleinunternehmer are exempt from the issuance obligation applicable to other taxpayers. AequoTax supports both formats.

    What revenue thresholds apply in 2026?

    The thresholds introduced in 2025 are €25,000 in the previous year and €100,000 in the current year. Exceeding the current-year threshold triggers normal taxation from the transaction that exceeds it.

    Do small businesses need a USt-IdNr.?

    Not always, but it is recommended for EU transactions. Otherwise the tax office’s Steuernummer may suffice.

    How does ZUGFeRD differ from XRechnung?

    ZUGFeRD is a readable PDF with embedded XML data. XRechnung is structured XML used for invoicing German public bodies.

    Write your first invoice in 60 seconds

    3 documents per month free, with ZUGFeRD and XRechnung exports.

    Start free with AequoTax