Kleinunternehmer invoice template
No VAT shown and the § 19 UStG notice already in the invoice.
German small businesses under the Kleinunternehmerregelung do not charge or show VAT. The invoice then needs a note pointing to § 19 UStG. This template has the notice in and VAT set to zero.
What this template includes
- Items without VAT, net equals gross
- Notice that no VAT is charged under § 19 UStG
- Euro currency and net 14 payment terms
- German tax number or VAT ID field in the editor
Sample names and amounts are placeholders. Change everything in the editor.
Template text, not legal or tax advice. Check the wording against your own situation or ask your accountant.
How to use this template
1. Open the template
Click the button above. The editor opens with the lines, notes and payment terms already filled in, so you start from a working invoice instead of a blank page.
2. Replace the sample data
Swap in your own business details, your client, the real quantities and prices. Tax and totals recalculate as you type, so there is no manual arithmetic to get wrong.
3. Download or send it
Export a PDF, or create an e-invoice (XRechnung or ZUGFeRD) when your client needs one. Save the invoice to your account to track it until it is paid.
Questions about this template
What must a Kleinunternehmer invoice say?
It must not show VAT and should refer to § 19 UStG, for example "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." The law does not fix the exact wording, a clear reference is enough.
What are the limits for the small business rule?
Since 1 January 2025, turnover must not exceed 25,000 euros in the previous year and 100,000 euros in the current year. Check the current limits with your tax office.
Do I still need a tax number?
Yes. Invoices need your tax number or VAT ID, along with the usual details. Add it in the editor.
What happens if I pass the limit?
You become a regular VAT payer from that point and must show VAT on invoices. Ask your tax adviser how this applies to you.