Small-Amount Invoices in Germany: The EUR 250 Rule and Checklist
Small amount invoice in Germany: the four details § 33 UStDV requires up to EUR 250 gross, input VAT worked examples, exceptions, and why no e-invoice is needed.
docutools.pro Editorial TeamEditorial TeamKey takeaways
- Under § 33 UStDV, any German invoice whose total including VAT does not exceed EUR 250 is a small-amount invoice (Kleinbetragsrechnung).
- It needs only four details: supplier name and address, issue date, quantity and type of supply, and the gross amount with the VAT rate.
- The customer's name, the supplier's tax number, an invoice number and the date of supply are not required.
- Under § 33 sentence 4 UStDV, small-amount invoices may always be sent on paper or as a PDF, even after the e-invoicing deadlines of 2027 and 2028.
- The relief does not apply to reverse-charge supplies (§ 13b UStG), intra-EU supplies (§ 6a UStG) or distance sales (§ 3c UStG).
On this page
A small amount invoice in Germany (Kleinbetragsrechnung) is any invoice whose total, including VAT, does not exceed EUR 250. Under § 33 UStDV it needs only four details: the supplier's name and address, the issue date, the quantity and type of supply, and the gross amount with the VAT rate. It never has to be an e-invoice.
This matters to two groups. Finance teams and travelling staff collect German till receipts for fuel, taxis, office supplies and train tickets, and need to know whether they support an input VAT claim. Businesses that sell to customers in Germany want to know when a short receipt is enough. This checklist covers both, including the cases where the EUR 250 rule does not apply.
Who needs this checklist?
- Accounts payable and expense teams that process German receipts and claim input VAT (Vorsteuerabzug).
- Shops, workshops and service providers in Germany that issue many low-value invoices at the till.
- Small businesses under the small-business VAT rule (Kleinunternehmerregelung), which may also use the short format.
The rules apply to German VAT. If both parties are outside Germany and no German VAT is charged, other rules apply. The full list of details for invoices above EUR 250 is in our guide to German invoice requirements.
The checklist: what § 33 UStDV requires
Sentence 1 of § 33 of the German VAT Implementing Ordinance (UStDV) (opens in a new tab) lists four items. Item 4 has two parts that are easier to check separately. Two preconditions come from sentences 1 and 3.
| No. | Check | Legal basis | Example | How to check |
|---|---|---|---|---|
| 1 | Total of EUR 250 or less | § 33 sentence 1 UStDV | "Total EUR 86.40" | Read the gross total, not the net amount |
| 2 | Not a supply under §§ 3c, 6a or 13b UStG | § 33 sentence 3 UStDV | Domestic sale with German VAT | A reverse-charge or intra-EU note means a full invoice is needed |
| 3 | Full name and full address of the supplier | § 33 sentence 1 No. 1 UStDV | "Muster Bürobedarf GmbH, Hauptstraße 5, 12345 Musterstadt" | Company name and postal address; a logo alone is not enough |
| 4 | Issue date | § 33 sentence 1 No. 2 UStDV | "28.10.2026" | The date is printed on the receipt itself |
| 5 | Quantity and type of goods, or scope and type of service | § 33 sentence 1 No. 3 UStDV | "2 × printer paper A4, 500 sheets" | A trade description, not "misc." or "group 3" |
| 6 | Net amount and VAT as one total | § 33 sentence 1 No. 4 UStDV | "Total EUR 23.80" | One gross amount is enough |
| 7 | VAT rate, or a note that an exemption applies | § 33 sentence 1 No. 4 UStDV | "incl. 19% VAT" or "steuerfrei nach § 19 UStG" | With two rates, each item must show which rate applies |
If one of items 3 to 7 is missing, the receipt is not a proper small-amount invoice. If item 1 or 2 fails, the full rules of Section 14(4) of the German VAT Act (§ 14 UStG) (opens in a new tab) apply.
What a small-amount invoice can leave out
Compared with a full invoice under § 14(4) UStG, these details are not required:
- the customer's name and address,
- the supplier's tax number (Steuernummer) or VAT ID (USt-IdNr.),
- a sequential invoice number,
- the date of supply,
- separate net and VAT amounts.
For foreign teams this is often the surprise: a German receipt without your company name can still be a valid invoice.
Is the EUR 250 limit gross or net?
Gross. § 33 sentence 1 UStDV refers to the invoice's total amount (Gesamtbetrag), and item 4 describes that amount as the net amount and the tax "in one sum". The limit applies to the whole invoice, not to single lines.
| Net amount | VAT rate | Gross amount | Small-amount invoice? |
|---|---|---|---|
| EUR 210.08 | 19% | EUR 250.00 | yes |
| EUR 210.09 | 19% | EUR 250.01 | no, one cent too much |
| EUR 233.64 | 7% | EUR 249.99 | yes |
| EUR 250.00 | 19% | EUR 297.50 | no |
Input VAT from small receipts: three worked examples
A business can deduct input VAT under § 15(1) No. 1 UStG (opens in a new tab) only if it holds an invoice. Small receipts often show no separate VAT amount. § 35(1) UStDV (opens in a new tab) lets you split the gross amount into the net amount and the tax yourself.
The formula: input VAT = gross amount × rate ÷ (100 + rate). At 19% that is × 19 ÷ 119; at 7% it is × 7 ÷ 107. All examples are fictitious.
Example 1: fuel receipt with one rate
An employee of Beispiel AG fills up the company car for EUR 86.40. The receipt shows the station's name and address, the date, "Diesel 48.0 l" and "incl. 19% VAT".
| Step | Calculation | Result |
|---|---|---|
| Input VAT | EUR 86.40 × 19 ÷ 119 | EUR 13.79 |
| Net amount | EUR 86.40 − EUR 13.79 | EUR 72.61 |
| Posting | Fuel net EUR 72.61, input VAT EUR 13.79 | Total EUR 86.40 |
Example 2: one receipt, two rates
Muster GmbH buys a specialist book at the reduced rate of 7% for EUR 42.80 and printer paper at 19% for EUR 23.80. The receipt shows a total of EUR 66.60 and marks each line "A" (19%) or "B" (7%).
| Item | Gross | Input VAT | Net |
|---|---|---|---|
| Book (7%) | EUR 42.80 | EUR 42.80 × 7 ÷ 107 = EUR 2.80 | EUR 40.00 |
| Printer paper (19%) | EUR 23.80 | EUR 23.80 × 19 ÷ 119 = EUR 3.80 | EUR 20.00 |
| Total | EUR 66.60 | EUR 6.60 | EUR 60.00 |
The rate must be clear for every line. § 33 sentence 2 UStDV applies § 32 UStDV accordingly: when a till calculates the tax automatically, it may show the VAT as one amount if each line carries its rate. Letter codes should therefore be explained on the receipt itself, here "A = 19%, B = 7%".
Example 3: just over the limit
A tradesperson charges Muster GmbH EUR 212.00 net plus 19% VAT for a small lock repair, EUR 252.28 in total. The document shows only the supplier, the date, "lock repair" and "incl. 19% VAT".
That is not enough, because the total exceeds EUR 250. Muster GmbH needs a full invoice under § 14(4) UStG and should ask for a correction under § 31(5) UStDV before claiming input VAT. From 2027, form matters too: between two businesses established in Germany, such an invoice must be an e-invoice, depending on the supplier's prior-year turnover (see Germany e-invoicing 2027).
Special cases
| Case | Rule | Legal basis |
|---|---|---|
| Reverse charge, e.g. construction work under EUR 250 | No small-amount invoice; a full invoice with the reverse-charge note is required | § 33 sentence 3 UStDV, § 13b UStG |
| Intra-EU supply of goods | No small-amount invoice; a full invoice with both VAT IDs is required | § 33 sentence 3 UStDV, § 6a UStG |
| Distance sales to consumers in other EU states | No small-amount invoice | § 33 sentence 3 UStDV, § 3c UStG |
| Small business under § 19 UStG | Small-amount invoice allowed, with an exemption note instead of a rate | § 34a sentence 2 UStDV |
| Exempt supply, e.g. under § 4 UStG | Note that an exemption applies | § 33 sentence 1 No. 4 UStDV |
| Travel tickets | Separate rule for tickets (Fahrausweise) | § 34 UStDV |
A business under the small-business rule therefore has two options: the invoice under § 34a UStDV (opens in a new tab) with the customer's details and a tax number, or, up to EUR 250, the shorter § 33 format. A template for the first option is in our Kleinunternehmer invoice guide. Whether you qualify for the rule at all is a quick check with our Kleinunternehmer calculator.
Does a small-amount invoice have to be an e-invoice?
No. § 33 sentence 4 UStDV states that a small-amount invoice may always be sent as an "other invoice" (sonstige Rechnung), "by way of derogation from § 14(2) sentence 2" UStG. Other invoice means paper or an unstructured electronic format such as a PDF. There is no end date, so this survives the end of the transition rules in 2027. The other exemptions are listed in our guide to Germany e-invoicing exemptions.
An e-invoice is still allowed. If your system issues every invoice as XRechnung or ZUGFeRD, it can do so below EUR 250 too. The format then adds its own rules, which go beyond § 33 UStDV:
| Rule | Content | Effect on small amounts |
|---|---|---|
| BR-02 (EN 16931) | Invoice number (BT-1) is mandatory | Assign a number even below EUR 250 |
| BR-07 (EN 16931) | Buyer name (BT-44) is mandatory | The customer must be in the XML |
| BR-DE-15 (XRechnung) | Buyer reference (BT-10) must be provided | Enter a Leitweg-ID (buyer reference, BT-10) or another reference |
A data set with only the four § 33 details would fail as an XRechnung, even though it is sufficient for VAT. For small amounts, a receipt or a PDF is usually the simpler route.
How to document the check
A fixed routine for incoming receipts keeps audits short:
- Read the gross total: EUR 250 or less? If not, ask for a full invoice.
- Look for a reverse-charge or intra-EU note. If present, ask for a full invoice.
- Tick off checks 3 to 7 from the checklist.
- Calculate input VAT under § 35(1) UStDV and note the calculation on the posting record when two rates are involved.
- Keep the receipt for eight years from the end of the year of issue, as § 14b(1) UStG (opens in a new tab) requires.
Thermal receipts fade. Scan them early, because § 14b(1) sentence 2 UStG requires them to stay legible for the whole retention period.
How to check small receipts with docutools.pro
The Rechnungs-Checker has a separate list for small amounts. It runs in your browser, so your entries stay on your device.
- Open the German invoice requirements checker and select the "Checklist" mode.
- Click "Simplified invoice (≤ €250 gross)". The five "Mandatory fields under §33 UStDV" appear, from "Name and address of the supplying business" to "Applicable VAT rate (or note on tax exemption)".
- Tick what the receipt shows and click "Check mandatory fields". You see "Invoice complete" or "Mandatory fields missing" with the missing items. The tool does not check the EUR 250 limit, reverse charge or the calculation; use the tables above for that. "Export result (Pro)" saves a text file and needs the Pro plan.
- If a small invoice arrives as XRechnung, open an XRechnung in the viewer and run the "KoSIT validation", which checks the way the KoSIT validator does (configuration 2026-08-31). The file is uploaded to our server for this.
- For a ZUGFeRD PDF, first extract the XML from a PDF, because the viewer reads XML only.
More guides on invoice content and special invoice types are on the invoicing topic page.
Sources
- § 33 UStDV (invoices for small amounts) (opens in a new tab)
- § 35 UStDV (input VAT on small-amount invoices) (opens in a new tab)
- § 31 UStDV (details in the invoice) (opens in a new tab)
- § 14 UStG (issuing invoices) (opens in a new tab)
- § 14b UStG (retention of invoices) (opens in a new tab)
Last reviewed: October 2026
This article is general information, not tax or legal advice.
Tools for this article
- Invoice Mandatory Fields CheckerVerify all mandatory §14 UStG invoice fields via checklist or XRechnung/ZUGFeRD XML.Open tool →
- XRechnung ViewerParse, validate & repair German e-invoices with GoBD-compliant audit trail.Open tool →
- Kleinunternehmer Calculator §19 UStGCheck whether your revenue stays within Germany's 2025 small-business VAT thresholds.Open tool →
Frequently asked questions
Is a German till receipt a valid invoice for VAT purposes?
Yes, if the total including VAT is EUR 250 or less and the receipt shows the four details of § 33 UStDV: the supplier's full name and address, the issue date, the quantity and type of goods or services, and the gross amount with the VAT rate or an exemption note. A receipt that only shows a shop logo and a total does not meet these conditions.
Does a German small-amount invoice need the buyer's name?
No. § 33 UStDV does not require the name or address of the customer. That is why an anonymous till receipt can still be a valid invoice in Germany. The buyer's details are only mandatory on a full invoice under Section 14(4) of the German VAT Act. Adding them voluntarily, for example for an expense claim, does no harm.
How do I calculate German input VAT from a gross receipt?
Split the gross amount yourself, as § 35(1) UStDV allows. At the standard rate, input VAT equals the gross amount times 19 divided by 119. At the reduced rate, it is the gross amount times 7 divided by 107. A EUR 59.50 receipt at 19 percent therefore contains EUR 9.50 of VAT and a net amount of EUR 50.00.
Do German small-amount invoices have to be e-invoices from 2027?
No. § 33 sentence 4 UStDV states that an invoice under the small-amount rule may always be transmitted as an other invoice (sonstige Rechnung), which means paper or an unstructured format such as a PDF. This applies without a time limit. The business-to-business e-invoicing obligation and its transition rules in § 27(38) UStG do not change this.