{"id":30732,"date":"2026-08-20T12:43:52","date_gmt":"2026-08-20T10:43:52","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-to-invoice-as-a-kleinunternehmer\/"},"modified":"2026-08-24T17:27:20","modified_gmt":"2026-08-24T15:27:20","slug":"how-to-invoice-as-a-kleinunternehmer","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/","title":{"rendered":"How to invoice as a Kleinunternehmer?"},"content":{"rendered":"

Are you a Kleinunternehmer?<\/b> Then you\u2019ve probably noticed that the app automatically adds a legal notice to your invoices.<\/p>\n

\n

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.<\/p>\n

\n

Accountable automatically adds the necessary information that needs to be on your invoices based on the category and customer data. Below, we\u2019ll explain how invoicing works for you.<\/p>\n

\n

What is the Kleinunternehmer regulation<\/b>?<\/h2>\n

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.<\/p>\n

However, there is an exception: the Kleinunternehmer regulation<\/b>, which exempts you from paying VAT.<\/p>\n

\n

As a Kleinunternehmer, you don\u2019t charge VAT to your customers.<\/b><\/p>\n

\n

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.<\/p>\n

This is possible if you don’t exceed the revenue limit of \u20ac25,000 in the first year of your self-employment. That means, if you earn less than \u20ac25,000 in your first year and no more than \u20ac100,000 in the following year, you can be considered a Kleinunternehmer<\/b>.<\/p>\n

\n

What should I include on an invoice when selling to clients in Germany \ud83c\udde9\ud83c\uddea?<\/h2>\n

To create correct invoices, you need to state why you are exempt from VAT:
\u200b\u201cVAT-exempt small business owner according to \u00a7 19 UStG\u201d.<\/b><\/p>\n

\n

The app automatically adds this notice when you create invoices:<\/p>\n

\n

<\/div>\n
\n

What applies to sales outside of Germany and within the European Union (EU)? \ud83c\uddea\ud83c\uddfa<\/h2>\n

Sale of Services (B2B)<\/h3>\n

For sales of B2B services to other EU countries, if the customer has a valid VAT ID (USt.-ID), the reverse charge procedure<\/b> 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:<\/p>\n

<\/div>\n

\n

Important:<\/b> If you regularly make such sales, you should apply for a VAT ID if you don\u2019t already have one. More information about this can be found here.<\/a><\/p>\n

\n

Sale of Goods (B2B)<\/h3>\n

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<\/b> must remain on the invoice:
\u200b\u201cVAT-exempt small business owner according to \u00a7 19 UStG\u201d.<\/b><\/p>\n

\n

Sale to private individuals (B2C)<\/h3>\n

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<\/b>:
\u200b\u201cVAT-exempt small business owner according to \u00a7 19 UStG\u201d.<\/b><\/p>\n

\n

Sales to Non-EU Countries (Third Countries)<\/h2>\n

B2B Sales of Services to Non-EU Countries<\/h3>\n

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 \u00a7 3a Abs. 2 UStG<\/b>. In this case, the notice \u201cAccording to \u00a7 3a Abs. 2 UStG taxable at the recipient location\u201d<\/b> is stated on the invoice.<\/p>\n

\n

B2C Sales of Goods to Non-EU Countries<\/h3>\n

For B2C sales of goods to non-EU countries, the revenue is taxable in Germany. Therefore, the Kleinunternehmer regulation<\/b> notice must also be included:
\u200b\u201cVAT-exempt small business owner according to \u00a7 19 UStG\u201d.<\/b><\/p>\n

\n

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.<\/b><\/p>\n

\n

If you have any questions about this, feel free to contact our tax coaches via chat or by email at tax-coach@accountable.de<\/a>.<\/p>\n

\n

\ud83c\udfa5 Would you rather watch it live than read about it? In our Accountable Live webinar, we\u2019ll guide you step by step through the web version \u2013 from your first entry right through to your tax return. Register here<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"

In this article, you’ll learn how to issue invoices as a Kleinunternehmer in Germany.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448,481],"class_list":["post-30732","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\nHow to invoice as a Kleinunternehmer? - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to invoice as a Kleinunternehmer? - Accountable\" \/>\n<meta property=\"og:description\" content=\"In this article, you'll learn how to issue invoices as a Kleinunternehmer in Germany.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountable\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-24T15:27:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2087221371\/c51f08c26cc60ca0619d5cd22f68\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1s3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/\",\"name\":\"How to invoice as a Kleinunternehmer? - Accountable\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/downloads.intercomcdn.com\\\/i\\\/o\\\/c9wnmh12\\\/2087221371\\\/c51f08c26cc60ca0619d5cd22f68\\\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A\",\"datePublished\":\"2026-08-20T10:43:52+00:00\",\"dateModified\":\"2026-08-24T15:27:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/#breadcrumb\"},\"inLanguage\":\"en-BE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-BE\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/#primaryimage\",\"url\":\"https:\\\/\\\/downloads.intercomcdn.com\\\/i\\\/o\\\/c9wnmh12\\\/2087221371\\\/c51f08c26cc60ca0619d5cd22f68\\\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A\",\"contentUrl\":\"https:\\\/\\\/downloads.intercomcdn.com\\\/i\\\/o\\\/c9wnmh12\\\/2087221371\\\/c51f08c26cc60ca0619d5cd22f68\\\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-to-invoice-as-a-kleinunternehmer\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Help Center\",\"item\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"How to invoice as a Kleinunternehmer?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#website\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/\",\"name\":\"Accountable\",\"description\":\"Your accountant and tax advisor on your smartphone\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-BE\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#organization\",\"name\":\"Accountable\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-BE\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-512.png\",\"contentUrl\":\"https:\\\/\\\/www.accountable.eu\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-512.png\",\"width\":512,\"height\":512,\"caption\":\"Accountable\"},\"image\":{\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"How to invoice as a Kleinunternehmer? - Accountable","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/","og_locale":"en_US","og_type":"article","og_title":"How to invoice as a Kleinunternehmer? - Accountable","og_description":"In this article, you'll learn how to issue invoices as a Kleinunternehmer in Germany.","og_url":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/","og_site_name":"Accountable","article_modified_time":"2026-08-24T15:27:20+00:00","og_image":[{"url":"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2087221371\/c51f08c26cc60ca0619d5cd22f68\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/","url":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/","name":"How to invoice as a Kleinunternehmer? - Accountable","isPartOf":{"@id":"https:\/\/www.accountable.eu\/en-be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/#primaryimage"},"image":{"@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/#primaryimage"},"thumbnailUrl":"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2087221371\/c51f08c26cc60ca0619d5cd22f68\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A","datePublished":"2026-08-20T10:43:52+00:00","dateModified":"2026-08-24T15:27:20+00:00","breadcrumb":{"@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/#breadcrumb"},"inLanguage":"en-BE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/"]}]},{"@type":"ImageObject","inLanguage":"en-BE","@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/#primaryimage","url":"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2087221371\/c51f08c26cc60ca0619d5cd22f68\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A","contentUrl":"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2087221371\/c51f08c26cc60ca0619d5cd22f68\/ScreenRecording2026-02-20at18_06_17-ezgif_com-video-to-gif-converter.gif?expires=1787637600&signature=f8630107907a856be7589819278e09e04b58d4238464daa9a5391a04df8b91c4&req=diAvEct8nIJYWPMW3nq%2BgZm8Qx1hOatJDs3Uw5NK6%2F2WDl5yWKtYCVd3vgP1%0As3a%2BSbCnXUrexpbXa%2FWW2jDC1us%3D%0A"},{"@type":"BreadcrumbList","@id":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-as-a-kleinunternehmer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.accountable.eu\/en-be\/"},{"@type":"ListItem","position":2,"name":"Help Center","item":"https:\/\/www.accountable.eu\/en-be\/help-center\/"},{"@type":"ListItem","position":3,"name":"How to invoice as a Kleinunternehmer?"}]},{"@type":"WebSite","@id":"https:\/\/www.accountable.eu\/en-be\/#website","url":"https:\/\/www.accountable.eu\/en-be\/","name":"Accountable","description":"Your accountant and tax advisor on your smartphone","publisher":{"@id":"https:\/\/www.accountable.eu\/en-be\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.accountable.eu\/en-be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-BE"},{"@type":"Organization","@id":"https:\/\/www.accountable.eu\/en-be\/#organization","name":"Accountable","url":"https:\/\/www.accountable.eu\/en-be\/","logo":{"@type":"ImageObject","inLanguage":"en-BE","@id":"https:\/\/www.accountable.eu\/en-be\/#\/schema\/logo\/image\/","url":"https:\/\/www.accountable.eu\/wp-content\/uploads\/2026\/04\/logo-512.png","contentUrl":"https:\/\/www.accountable.eu\/wp-content\/uploads\/2026\/04\/logo-512.png","width":512,"height":512,"caption":"Accountable"},"image":{"@id":"https:\/\/www.accountable.eu\/en-be\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/help_center\/30732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/help_center"}],"about":[{"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/types\/help_center"}],"version-history":[{"count":2,"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/help_center\/30732\/revisions"}],"predecessor-version":[{"id":32763,"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/help_center\/30732\/revisions\/32763"}],"wp:attachment":[{"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/media?parent=30732"}],"wp:term":[{"taxonomy":"help_label","embeddable":true,"href":"https:\/\/www.accountable.eu\/en-be\/wp-json\/wp\/v2\/help_label?post=30732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}