Glossary · Updated June 2026

Small businesses and e-invoicing: receive yes, issue no

Q: Do small businesses have to issue e-invoices?

No. The German Annual Tax Act 2024 (JStG 2024) exempts small businesses under §19 UStG from the obligation to issue e-invoices. Because their supplies are VAT-exempt, they may continue to issue 'other' invoices such as PDF or paper, even after the 2028 transition period.

Q: Do small businesses have to be able to receive e-invoices?

Yes. Since 1 January 2025 all domestic businesses in B2B must be able to receive, read and archive e-invoices in an audit-proof way. The exemption only covers issuing, not receiving.

Q: What are the new turnover thresholds for small businesses?

Since 2025 the thresholds are net amounts: up to 25,000 euro turnover in the prior year and up to 100,000 euro in the current year. Previously they were gross figures (22,000 and 50,000 euro).

Q: How does Vera help small businesses?

Vera produces compliant invoices with the §19 note and can display incoming e-invoices in a readable form. Anyone who wants to issue structured e-invoices voluntarily, because business customers ask for them, can do so with Vera, but does not have to.

The key clarification up front: German small businesses under §19 UStG have had to be able to receive e-invoices since 1 January 2025, but are exempt from the obligation to issue them. This is where most of the confusion sits. The exemption covers sending only, not receiving.

TL;DR

Receiving: mandatory since 1.1.2025, all domestic B2B businesses must be able to receive, read and archive e-invoices. Issuing: small businesses are exempt via JStG 2024, they may keep using PDF or paper, even after 2028. New net thresholds: 25,000 euro prior year, 100,000 euro current year. Mandatory content under § 34a UStDV. Vera produces §19-compliant invoices and makes incoming e-invoices readable.

Receiving is mandatory

Since 1 January 2025 all domestic B2B businesses must be able to receive e-invoices, regardless of size. That explicitly includes small businesses. In practice it means you need a way to accept an incoming XRechnung or ZUGFeRD PDF, display it readably and archive it audit-proof. Printing and filing on paper does not satisfy the GoBD.

Issuing is exempt

The Annual Tax Act 2024 exempts small businesses from the obligation to issue e-invoices. Because their supplies are VAT-exempt, they may keep issuing other invoices, that is PDF or paper, and permanently so, even after the general 2028 transition period ends.

Note: Exempt does not mean forbidden. If a business customer asks for a structured e-invoice, you may issue one voluntarily. Many do, because it makes processing easier on the recipient's side.

The new thresholds

Since 2025 the turnover thresholds for small-business status are net amounts: up to 25,000 euro in the prior year and up to 100,000 euro in the current year. Previously they were gross figures of 22,000 and 50,000 euro. Whoever exceeds the 100,000 euro current-year limit loses the status immediately at the point of exceeding it.

Mandatory content under § 34a UStDV

Since 2025 § 34a UStDV sets out the mandatory content of a small-business invoice separately. The core is the note on the VAT exemption under §19 UStG, no VAT is shown. The other mandatory details (name, address, description, date) remain.

FAQ

Do small businesses have to issue e-invoices?

No, the JStG 2024 exempts them. They may keep using PDF or paper, even after 2028.

Do small businesses have to be able to receive e-invoices?

Yes, since 1.1.2025. The exemption covers issuing only, not receiving.

What are the new turnover thresholds for small businesses?

Net: up to 25,000 euro in the prior year and up to 100,000 euro in the current year.

What goes on a small-business invoice?

Since 2025 § 34a UStDV sets out the mandatory content. Central is the note on the VAT exemption under §19 UStG, with no VAT shown.

How does Vera help small businesses?

Vera produces §19-compliant invoices and makes incoming e-invoices readable. Voluntary structured e-invoices are possible but not required.

§19-compliant invoices, e-invoices made readable

Vera produces small-business invoices with the §19 note and displays incoming e-invoices readably. You can receive right away, you do not have to issue.

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