§ 19 UStG
Invoicing without VAT as a Kleinunternehmer
A Kleinunternehmer invoice is not a normal net-plus-VAT document. Since the 2025 reform your turnover is steuerfrei under § 19 (1) UStG, so the page shows one total and a notice that no VAT is charged. Skrolla’s Kleinunternehmer mode enforces that shape.
No VAT column, no VAT rows
§ 34a UStDV expects the fee as a single figure. There is no tax rate line and no tax amount line. Showing 19 % “for clarity” is worse than omitting VAT: under § 14c UStG tax you are not entitled to collect can still become payable.
Skrolla removes VAT columns and subtotals in Kleinunternehmer mode even if an old rate is left on a line item in your draft.
The notice the Finanzamt expects
§ 34a sentence 1 no. 5 UStDV requires a notice that the small-business exemption applies, together with the total. There is no single prescribed sentence; Skrolla prints:
- Gemäß § 19 Abs. 1 UStG wird keine Umsatzsteuer berechnet (Steuerbefreiung für Kleinunternehmer).
- On English invoices: No VAT is charged in accordance with § 19 (1) of the German VAT Act (small-business exemption for Kleinunternehmer).
When you outgrow Kleinunternehmer
The €100,000 current-year ceiling is a hard stop: the sale that takes you over is already taxable. Skrolla also supports domestic VAT and reverse charge for when your status or customer mix changes — switch modes before you download.
This page summarises public rules as Skrolla understands them for 2026. It is not tax or legal advice. When money or doubt is involved, ask a Steuerberater.
Three invoices and three E-Rechnungen per month are free. Pro removes the limits.