E-invoices for small businesses under § 19 UStG

In short: receiving e-invoices is required for small businesses too, since 1 January 2025. Issuing them is not required, not in 2027 or 2028 either. You may do it voluntarily.

Receiving e-invoices: what is enough

“Being able to receive” initially just means you need an email address where suppliers can send e-invoices. No specific software is required, but you must be able to read and keep the invoices.

• Read XRechnung (XML): with a viewer such as our XRechnung viewer.
• ZUGFeRD (PDF with data): opens like a normal PDF.
• Keep the original file, not just a printout.

Do I have to issue e-invoices as a Kleinunternehmer?

No. Small businesses under § 19 UStG are permanently exempt from the obligation to issue e-invoices and may keep sending paper or normal PDF invoices. For all other businesses it applies from 2027 (prior-year revenue over €800,000) or 2028.

Is it worth issuing e-invoices anyway?

Possibly: larger customers and authorities increasingly ask for e-invoices because they process them automatically. A ZUGFeRD invoice looks the same to your customer. In our invoice form choose “§ 19” as the VAT option and the invoice gets the right note and no VAT.

What to watch out for with incoming e-invoices

With ZUGFeRD, the embedded data counts, not the visible PDF. If the IBAN differs, it may be a fraud attempt. Check before you pay: check invoice.

More guides

• Open an XRechnung and save it as PDF
• ZUGFeRD or XRechnung: which one do I need?
• Sending an XRechnung to a German authority

General information, not tax or legal advice. As of: 2026-11-05.