Outgoing invoices
Writing a Kleinunternehmer invoice
If you bill as a Kleinunternehmer under § 19 UStG, your invoice follows a reduced rule set since 1 January 2025 — but “reduced” does not mean “anything goes”. Skrolla walks you through the fields § 34a UStDV expects and prints a careful PDF without accounting software.
Who this is for
Kleinunternehmer status depends on net turnover: up to €25,000 in the previous calendar year and up to €100,000 in the current one (§ 19 UStG, as reformed in 2025). Your sales are genuinely tax-exempt, not merely uncollected VAT — which is why the wording on the invoice changed.
Skrolla is built for people with a side gig or small freelance practice who need a correct invoice occasionally or every month, not a full Buchhaltung stack.
What belongs on the page
§ 34a UStDV allows a Kleinunternehmer invoice to show the fee as one figure without a VAT rate or VAT amount. Skrolla still asks for the fuller § 14 (4) UStG field set because one extra field costs less than a formal complaint.
- Both parties’ names and addresses
- Your Steuernummer, USt-IdNr. or Kleinunternehmer-Identifikationsnummer
- Invoice date and a unique sequential number
- Description and quantity of what you supplied, plus the date or month of performance
- The § 19 UStG exemption notice together with the total as a single amount
How Skrolla helps
You fill a short form; an A4 preview builds as you type. Mandatory-content checks follow § 14 (4) UStG with Kleinunternehmer relaxations where § 34a applies. Errors block the PDF; warnings do not.
Drafts and seller profiles stay in your browser. Nothing is uploaded to Skrolla’s servers — there is no invoice database to breach.
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.