Create a small business invoice

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At what point are you considered a small business owner?


  • How to create a tax compliant small business invoice?

    In your startup phase or in the course of re-establishing your business, you should discuss the various options available to your company with your tax advisor. Is the small business rule worthwhile for your venture? What are the arguments for and against it?

  • easybill supports you in the legally compliant creation of invoices without sales tax. Use document templates in the account, formulations and free Invoice Templates for Small Business without VAT for downloading.

What are the requirements for the small business invoice?

The §19 UStG defines exactly what the requirements are to be able to register as a small business. The small business regulation is intended as a simplification for companies, especially if you are just starting your business.

Therefore, the decisive factor is the turnover of your founding year and the current business year. Here you should not exceed the turnover limit of 22,000 euros in the founding year and 50,000 euros in the current fiscal year.

As long as these limits are met, you are exempt from displaying sales tax in your invoices.

 Small Business Invoice Template Without Sales Tax

Worin liegt der Unterschied zwischen Freiberufler und Selbständigkeit

Waiver of small business regulation

Regardless of the legal form, every company can use the small business regulation. But of course, you can also voluntarily waive this simplification.

Why would you voluntarily give up on this?

If you do not have to show sales tax, you cannot make use of the input tax deduction on your own invoices.

If it is worthwhile for you to take advantage of this benefit, you should voluntarily waive the small business regulation.

Also note here that if you voluntarily waive, you are bound to this decision for a total of 5 years!


How to create the small business invoice

tax compliant with easybill

easybill makes it easy for you. By specifying during account setup that you will work without VAT display, all document templates are designed to use pure net prices.

Due to the sales tax exemption, you are not allowed to show sales tax on your invoices. Since you are not subject to any input tax deduction, neither a sales tax amount nor a sales tax rate may be listed on the invoice.

However, you should still visibly indicate that you do not display any sales tax in accordance with §19 of the German Sales Tax Act (UStG). However, there is no prescribed wording here.

Rechnungsvorlage für Kleinunternehmer ohne Umsatzsteuer
Small Business Invoice Template Without Sales Tax

How to send the small business invoice correctly?

easybill invoicing software

To submit your data correctly

You have created your tax-free invoice in easybill, but then what? How does the invoice get to your customer now?

  • Postal Mailing: Print your documents after creation or use the Post-Service by easybill. We print and send the invoices for you.

  • Email dispatch: Benefit from free email delivery for any document in your easybill account. By integrating your own outgoing mail server you send your mails directly via this and not via the easybill server.

  • Fax shipping: easybill also supports this service. Send documents directly from the account to your customers by fax. Of course, a transmission protocol is available here.

  • The only thing that is important for all transmission methods is that your documents are real, the content is unchanged and the whole document is readable for your customer. Then you are always on the safe side!


Frequently asked questions
about the small business invoice

Is there any mandatory information for the small business invoice?

Yes, basically the mandatory information is identical to an invoice with tax statement. Only the VAT portion is omitted and the reference to the small business rule used – in the best case with reference to §19 UstG – should be included.

How do I correct a small business invoice correctly?

It depends on whether the document has already been posted or not. If the invoice has not yet been posted, it can be rewritten and reissued. If it has already been posted, a cancellation invoice should be issued. easybill recommends a cancellation and a new invoice in both cases so that you are absolutely sure.

Does easybill provide a sample invoice for small business owners?

Yes, on the easybill website you can also find our free templates for download in the service area. Here you can find a tax-free invoice template for small businesses, as well as other tax-free templates for offers, orders, etc.

Is there a separate retention period for tax-exempt invoices?

No. The invoices of a small entrepreneur are also subject to a retention period of 10 years. The § 14b UStG regulates these periods. Both incoming and outgoing invoices must be kept by you for this period and must be available for inspection at any time.

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Invoicing program for small business

Write offers and invoices as a small business owner simply online with the invoice program from easybill.

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