Small-amount invoice — do the four mandatory details suffice?
The simplification applies up to a gross total of 250 euros — still at 250.00, no longer at 250.01; supplies under §§ 3c, 6a and 13b of the VAT Act are excluded whatever the amount.
2026 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — UStDV § 33 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Eine Rechnung, deren Gesamtbetrag 250 Euro nicht übersteigt, muss mindestens folgende Angaben enthalten »
- gesetze-im-internet.de — UStG § 12 Abs. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage »
- gesetze-im-internet.de — UStG § 12 Abs. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze »
Calculation assumptions
- Applies to invoices issued by the supplier; self-billing by the customer is out of scope.
- A single rate per invoice; with mixed rates, consideration and tax must be shown separately for each.
- Excludes small businesses under § 19 of the VAT Act, which may not show VAT at all.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.