How to Write a Kleinunternehmer Invoice Under §19 UStG
As a small business owner (Kleinunternehmer) under §19 UStG, you write your invoice without VAT – you show neither a tax rate nor a tax amount. Instead, the mandatory note is required: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." All other mandatory invoice fields still apply. With our free invoice generator, you create a correct small business invoice in just a few minutes – no signup needed.
- No signup required
- German formatting (1.234,56 €)
- § 14 UStG compliant
- Hosted in Germany
Mandatory fields for a valid invoice are missing:
- Your details: Company / name, Street and number, Tax number (Steuernummer)
- Recipient: Company / name, Street and number
- Invoice details: Invoice number
- Items: Description of the service
Invoice
In accordance with § 19 UStG no VAT is charged.
What is a Kleinunternehmer invoice?
A Kleinunternehmer invoice is an invoice from a business that uses the small business scheme under §19 UStG. The key difference from a normal invoice: no VAT is shown – neither 19 % nor 7 %.
This means your invoice total consists only of the net amount, which is also the final total. You do not add VAT and you do not pay any VAT to the tax office.
In return, you may not deduct any input tax (Vorsteuer) from your purchase invoices. The scheme greatly simplifies your bookkeeping and is especially worthwhile if your customers are private individuals.
Who can use the small business scheme? (Limits for 2026)
Since 2025, new turnover thresholds apply to §19 UStG. You may use the small business scheme if both conditions are met:
- Prior-year turnover ≤ €25,000 (in the previous calendar year)
- Current year ≤ €100,000 (in the ongoing calendar year)
If the €100,000 limit is exceeded during the current year, the scheme ends from the transaction that exceeds the limit onward – from that point you must show VAT.
Example: If you had a turnover of €22,000 in 2025, you may continue to invoice as a Kleinunternehmer in 2026, as long as your turnover stays below €100,000.
Which mandatory note must appear on the invoice?
Every Kleinunternehmer invoice must include a note on the tax exemption. The proven, legally safe wording is:
"Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." (No VAT is charged under §19 UStG.)
This sentence replaces the tax rate and tax amount that a normal invoice would have to contain. Without this note, your invoice is formally incomplete.
If the note is missing and you accidentally show VAT (e.g. "incl. 19 % VAT"), you owe that amount to the tax office – even though you are actually a small business. So be careful not to state any percentages or tax amounts.
Which mandatory fields does a Kleinunternehmer invoice need?
Even without VAT, the remaining mandatory fields under §14 UStG apply. A complete small business invoice contains:
- Full name and address of you and your customer
- Your tax number (Steuernummer) or VAT ID (USt-IdNr.)
- Issue date of the invoice
- Sequential, unique invoice number
- Quantity and type of the goods or service
- Service/delivery date (time of supply)
- Net amount (equal to the total)
- Note on §19 UStG instead of tax rate and tax amount
Example: Consulting service €800.00 – no tax shown, total €800.00, plus the §19 UStG note.
For small-value invoices up to €250 gross (§33 UStDV), simplified details are sufficient – the recipient's name and address may then be omitted.
Do I have to create an e-invoice as a small business?
Since 01.01.2025, every domestic business – including small businesses – must be able to receive structured B2B e-invoices. This applies regardless of your turnover.
For issuing your own invoices, Kleinunternehmer are exempt for now, because their services are tax-free under §19 UStG. You may issue e-invoices voluntarily, but you are not required to.
Other businesses have transition periods: paper and PDF remain allowed with the recipient's consent until 31.12.2026, and even until 31.12.2027 for a prior-year turnover up to €800,000. From 01.01.2028, structured e-invoices become mandatory for B2B. Common formats are XRechnung and ZUGFeRD under EN 16931.
Create a Kleinunternehmer invoice for free
With our free invoice generator, you create a §14-compliant Kleinunternehmer invoice as a PDF – no signup and no hidden costs.
Simply select the small business mode: the tax display is automatically hidden and the mandatory note "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." is inserted correctly. This way you never forget a required field.
With a free login, you can also save your company details, your logo, your invoice history, and templates – making every further invoice even faster. Note: invoices must be stored unalterably and kept for 8 years (GoBD).
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Frequently asked questions
Do I have to show VAT on the invoice as a Kleinunternehmer?
No. As a small business under §19 UStG, you do not show any VAT – neither 19 % nor 7 %. The invoice amount is both the net amount and the final total. Instead of a tax rate and tax amount, the invoice carries the mandatory note "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
Which note belongs on a small business invoice?
A note on the tax exemption is mandatory. The established wording is "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." This sentence replaces the tax rate and tax amount. Without this note, the invoice is formally incomplete and can be rejected.
What are the turnover limits for small businesses in 2026?
Since 2025, two limits apply: prior-year turnover may not exceed €25,000, and current-year turnover may not exceed €100,000. If both are met, you may use the small business scheme. If the €100,000 limit is exceeded during the year, the scheme ends from the exceeding transaction onward.
Which mandatory fields does a Kleinunternehmer invoice need?
Despite the absence of VAT, the §14 mandatory fields apply: name and address of issuer and recipient, tax number or VAT ID, issue date, sequential invoice number, quantity and type of service, service date, the net amount, and the §19 UStG note instead of a tax rate and tax amount.
Can a Kleinunternehmer deduct input tax?
No. Anyone using the small business scheme under §19 UStG may not deduct input tax (Vorsteuer) from incoming invoices. Since you do not charge or pay VAT yourself, the input-tax deduction is dropped in return. This simplifies bookkeeping but can be a disadvantage with large investments.
Does a small business have to issue an e-invoice?
Small businesses must be able to receive structured e-invoices since 01.01.2025. For issuing their own invoices they are exempt for now, since their services are tax-free under §19 UStG. Voluntary issuing as XRechnung or ZUGFeRD is possible but not mandatory.
How long must I keep Kleinunternehmer invoices?
Under the GoBD, invoices must be stored unalterably and kept for 8 years (reduced from 10 to 8 years in 2025). This applies equally to invoices you issue and invoices you receive – including for small businesses that show no VAT.