Are you a Kleinunternehmer? Then you’ve probably noticed that the app automatically adds a legal notice to your invoices.
Admittedly, the topic might seem confusing at first, but don't worry - with the right information and the app, invoicing will be super easy for you.
Accountable automatically adds the necessary information that needs to be on your invoices based on the category and customer data. Below, we’ll explain how invoicing works for you.
When you become self-employed in Germany, you're generally required to charge VAT on your products or services and pay it to the tax office.
However, there is an exception: the Kleinunternehmer regulation, which exempts you from paying VAT.
As a Kleinunternehmer, you don’t charge VAT to your customers.
This has an advantage: If you sell to private individuals in Germany, you become more competitive because without VAT, your prices are automatically 19% cheaper.
This is possible if you don't exceed the revenue limit of €25,000 in the first year of your self-employment. That means, if you earn less than €25,000 in your first year and no more than €100,000 in the following year, you can be considered a Kleinunternehmer.
To create correct invoices, you need to state why you are exempt from VAT:
​“VAT-exempt small business owner according to § 19 UStG”.
The app automatically adds this notice when you create invoices:
For sales of B2B services to other EU countries, if the customer has a valid VAT ID (USt.-ID), the reverse charge procedure applies. This means that the customer is responsible for paying the VAT. In this case, the small business exemption is removed, and the reverse charge procedure is listed on the invoice:
Important: If you regularly make such sales, you should apply for a VAT ID if you don’t already have one. More information about this can be found here.
For B2B transactions within the EU, outside of Germany, where goods are sold, the delivery is still taxable in Germany. In this case, the notice about the Kleinunternehmer regulation must remain on the invoice:
​“VAT-exempt small business owner according to § 19 UStG”.
When you sell to a private individual (whether goods or services) in the EU, your invoice is similar to an invoice for a sale in Germany. The sale is taxable here, so it must also include the notice about the Kleinunternehmer regulation:
​“VAT-exempt small business owner according to § 19 UStG”.
For B2B sales of services to non-EU countries (outside the EU), the revenue is generally taxable at the location of the recipient according to § 3a Abs. 2 UStG. In this case, the notice “According to § 3a Abs. 2 UStG taxable at the recipient location” is stated on the invoice.
For B2C sales of goods to non-EU countries, the revenue is taxable in Germany. Therefore, the Kleinunternehmer regulation notice must also be included:
​“VAT-exempt small business owner according to § 19 UStG”.
Please note that the most important aspect of invoicing as a Kleinunternehmer is providing the correct client data in the system and selecting the appropriate category for your sale.
If you have any questions about this, feel free to contact our tax coaches via chat or by email at tax-coach@accountable.de.
🎥 Would you rather watch it live than read about it? In our Accountable Live webinar, we’ll guide you step by step through the web version – from your first entry right through to your tax return. Register here!
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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