E-invoicing software · made in Germany

Invoicing software for Kleinunternehmer in Germany: compliant today, ready for growth

Q: Does Rechnungskit also prepare my EÜR?

No. Rechnungskit handles invoices and documents; it does not prepare tax returns such as the EÜR (the German cash-basis profit statement). You export your documents and reports for yourself or your tax advisor (Steuerkanzlei).

Q: Does the reverse charge under § 13b also apply to Kleinunternehmer?

Yes. For certain services bought from abroad, a Kleinunternehmer can become liable for the tax themselves under § 13b(5) UStG, and this explicitly applies even when their own sales are exempt under § 19. This purchase case belongs in your incoming-invoice and tax bookkeeping, and Rechnungskit does not currently assess it automatically.

Q: I also sell to private customers in the EU. What do I need to know?

Separate rules apply to B2C sales within the EU (the EU small-business scheme through the special reporting procedure under § 19a UStG, and OSS above certain revenue levels). Our knowledge pages on B2C e-invoicing and the OSS procedure give an overview.

As a Kleinunternehmer under § 19 UStG (the German small-business VAT exemption), you have the simplest invoicing situation German tax law knows: no VAT shown on invoices and no obligation to issue e-invoices (§ 34a UStDV). The critical moment comes later, when you cross the revenue limits of €25,000 in the previous year or €100,000 in the current year (§ 19(1) UStG). Rechnungskit is built for both phases.

Invoices without VAT and with the § 19 note today, and a smooth switch to standard VAT tomorrow, without changing systems.

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The gap

Writing invoices is easy. Writing compliant ones is not.

The difference between a PDF and a compliant e-invoice matters at the next tax audit. Rechnungskit closes exactly this gap.

Without Rechnungskit	With Rechnungskit
Adding the Kleinunternehmer note to every invoice yourself	Automatic invoices without VAT and with the § 19 note
Archiving your own outgoing invoices by hand	A GoBD archive for every document Rechnungskit creates
Keeping track of your annual revenue against the €25,000 and €100,000 limits yourself	All your sales invoices in one place, so you can keep an eye on the limit
Switching invoicing systems mid-year once you cross the limit	A smooth switch to standard VAT through a setting

How it works

Four steps to a compliant e-invoice.

01

Connect

Connect your payment source. Rechnungskit automatically turns every payment into an invoice, in phase 1 without VAT and with the § 19 note required by law.
02

Archive

Every invoice Rechnungskit creates is stored for 8 years in the tamper-proof GoBD archive.
03

Keep an eye on the limit

Every invoice from your payment sources sits in one place. You or your tax advisor keep track of the €100,000 limit; Rechnungskit does not send an automatic warning at the moment.
04

Switch through a setting

From the cut-off date, every invoice shows VAT, your invoice numbering simply carries on and the archive stays the same. No new tool and no transition weeks with wrong documents.

Phase 1: Kleinunternehmer, correct by default

Rechnungskit automatically turns every payment into an invoice without VAT and with the statutory note on the small-business exemption ("Steuerfrei als Kleinunternehmer gemäß § 19 UStG.", meaning "exempt from VAT as a small business under § 19 UStG"), as required by § 34a sentence 1 no. 5 UStDV. Every invoice it creates is stored for 8 years in the tamper-proof GoBD archive (§ 14b(1) UStG, the German VAT Act).

As a Kleinunternehmer you can still issue invoices as ZUGFeRD, although you do not have to (§ 34a sentence 4 UStDV). It costs you no extra work, and your business customers get a document their accounting can process automatically.

The exemption does not switch off every cross-border obligation. For services you provide to businesses in other EU countries, the invoicing obligation under § 14a(1) UStG still applies, with the note "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge: the recipient owes the tax). Only the VAT IDs can be left off (§ 19(1) sentence 2 UStG). Rechnungskit prints the note in that case. For services you buy from abroad, § 13b UStG can make the Kleinunternehmer liable for the tax. That purchase case deliberately stays with your incoming-invoice and tax bookkeeping, and Rechnungskit does not currently assess it automatically.

Phase 2: the revenue limits, without the scare

You remain a Kleinunternehmer as long as your total revenue did not exceed €25,000 in the previous year and does not exceed €100,000 in the current year (§ 19(1) UStG). If the previous year was above €25,000, standard VAT applies from January 1. Since 2025, crossing €100,000 also takes effect immediately: the very sale that crosses the limit is no longer exempt (section 19.1(2) UStAE, the German VAT application decree), in the middle of the year and in the middle of day-to-day business. From that moment, your invoices need VAT shown, the correct rates and every mandatory detail under § 14(4) UStG.

You or your tax advisor keep track of your revenue for the current year. Rechnungskit does not currently warn you automatically before you reach the limit. The switch itself is a setting, not a new system: from the cut-off date, every invoice shows VAT, your numbering simply carries on and the archive stays the same. You do not have to look for a new tool, and there are no transition weeks with wrong documents.

Who this is for

For founders and side projects that start small but plan to grow: the online shop in its first year, or the digital product that is just picking up speed. If you will clearly stay below the limit and write three invoices a month, you do not need Rechnungskit. If you are growing, you will want the switch to be planned rather than left to chance.

FAQ

What does Rechnungskit cost for a Kleinunternehmer?

Prices scale with the number of documents you create, so small volumes cost little. The pricing page has the details.

Does Rechnungskit also prepare my EÜR?

Does the reverse charge under § 13b also apply to Kleinunternehmer?

I also sell to private customers in the EU. What do I need to know?

Last reviewed: October 2026

Rechnungskit is not a tax advisory or law firm. This article explains general principles and does not replace advice from a tax advisor (Steuerberater, § 5 StBerG) or a lawyer (§ 3 RDG). Rechnungskit is built for businesses based in Germany and prepares documents, tax rates and bookings automatically. How your specific case is treated remains your decision, ideally together with your tax advisor or a lawyer.

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