E-invoicing for small businesses (Kleinunternehmer) in Germany

In short: as a small business (Kleinunternehmer) under section 19 of the German VAT Act you never have to issue e-invoices, not in 2027 and not in 2028. But since 1 January 2025 you must be able to receive them ^[1]. That is less work than it sounds: an email inbox and a viewer are enough.

Issuing: the exemption in section 34a UStDV

Invoices from small businesses may always be sent as an "other invoice" (sonstige Rechnung), i.e. on paper or as a PDF ^[2]. The Federal Ministry of Finance confirms that small businesses are exempt from issuing e-invoices ^[1]. The exemption has no end date; it does not depend on the 2027/2028 transition periods.

A PDF sent by email needs your customer's consent, which can be tacit; paper is always allowed ^[4]. You may also send an e-invoice voluntarily, and to other domestic businesses you can do so even without their consent ^[4]. That can help when large customers only want to process XRechnung or ZUGFeRD.

A small-business invoice must show, among other things, the names and addresses of both parties, your tax number or VAT ID or small-business ID, the issue date, the type and quantity of goods or services, the amount, and a note that the small-business VAT exemption applies ^[2].

Receiving: mandatory since 2025

There is no exemption for receiving, not even for small businesses ^[1]. Your suppliers' duty to issue e-invoices explicitly applies when the customer is a small business ^[4]. Suppliers with more than €800,000 prior-year turnover must send you e-invoices from 2027; from 2028 almost every domestic supplier must ^[5].

What you need:

• An email inbox is enough to receive e-invoices; you don't need a separate inbox just for them ^[1][4].
• A viewer, because an XRechnung is an XML file without a PDF ^[1]. Free options include the tax administration's viewer on ELSTER ^[6] and our viewer that never uploads your file.
• Storage: keep the e-invoice for eight years in its original format, at least the structured XML part ^[1]. Save the XML file, not just a printout.

If you refuse to accept e-invoices, you have no right to demand a paper invoice ^[4].

Who is a Kleinunternehmer?

Since 2025: your total turnover must not have exceeded €25,000 in the previous year and must not exceed €100,000 in the current year ^[3]. If you cross the limits or opt into standard VAT, you must issue e-invoices from that point on, subject to the general rules ^[1]. Most businesses switching will then use the transition period: until the end of 2027, businesses with prior-year turnover up to €800,000 may still issue paper or PDF invoices ^[5].

FAQ

Do I need to buy accounting software now? No. Email plus a viewer is enough for receiving ^[1]. Software pays off if you handle many invoices or your customers ask for e-invoices.

What applies if I work for public authorities as a Kleinunternehmer? Invoices to public bodies follow separate rules (such as the federal e-invoicing ordinance), which can require an e-invoice regardless of your VAT status ^[1].

Does this apply to my association (Verein)? Only to the extent the association acts as a business ^[1].

Free tools

• Free e-invoicing options for receiving and creating.
• Receiving e-invoices step by step.
• E-invoicing mandate 2027: see what applies to you from 1 January 2027 and 2028.

Not legal or tax advice. Every fact is sourced and was checked on 6 October 2026. The official German texts prevail.