13Years

Writing invoices for small businesses

"No sales tax statement, as small business owners according to § 19 UStG."
"In accordance with § 19 UStG, the invoice amount shown does not include sales tax."
"Invoice is issued without showing the sales tax according to § 19 UStG."
"As a small business within the meaning of § 19 para. 1 UStG, no turnover tax is charged."

What does the small business regulation mean?

This regulation allows companies with low turnover to significantly reduce the bureaucratic and administrative burden, as

  1. no sales tax is to be shown, and
  2. the monthly advance return for sales tax is no longer required.

Another advantage is that the VAT saved can be passed on to the customer in the form of lower prices.

Invoice Template for small businesses without sales tax

Invoice Template for small businesses without sales tax

What requirements must be met?

Regardless of the legal form, any company can use the system. The only decisive factor is the revenue generated, which must not exceed predefined limits. A limit of 22,000 euros now applies to the previous year's turnover. In addition, you may not exceed an expected revenue of 50,000 euros for the current year.

What does this mean for invoices that you create with easybill?

Due to the exemption of sales tax, you may not show sales tax on your invoices. Since you are not subject to input tax deduction, neither a sales tax amount nor a sales tax rate may be listed on the invoice. You should visibly state that you do not show any sales tax in accordance with §19 of the sales tax law (UStG). There is no specific wording here.

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Rechnungsprogramm für Kleinunternehmer