Posted on September 18, 2026
← Back to Pillar: E-Invoicing in Germany for Freelancers and Small Businesses Related articles: Receiving e-invoices · The 2025–2028 decision tree
As a small business under § 19 UStG (Kleinunternehmer, the German small-business VAT exemption), you don't have to send e-invoices — not in 2027 and not in 2028. You may keep sending your invoices on paper or as PDFs. But since 1 January 2025 you must be able to receive e-invoices, like every other business. And if a client asks, you may issue e-invoices voluntarily.
The German VAT implementing regulation (§ 34a UStDV) exempts invoices from Kleinunternehmer from the e-invoicing obligation. The exemption has no end date — it isn't limited to the transition period. As long as you use the small-business scheme, the way you send invoices stays as it is.
When you buy from other businesses — software, hosting, coworking, materials — they increasingly send you e-invoices. You must be able to accept, read and keep them in their original format. How that works in practice: Receiving E-Invoices
SmoovOps only generates e-invoices when your company profile has a VAT ID, because a correct e-invoice must state exactly who is invoicing whom. Many Kleinunternehmer don't have a VAT ID — for them, receiving e-invoices is the relevant part, and that works in SmoovOps on every plan, including the free one.
A yoga teacher using the small-business scheme runs classes for private clients and one corporate class a month. Nothing changes for his outgoing invoices. His incoming invoices, though — room rent, booking software, insurance — increasingly arrive as e-invoices. He now collects them in one place instead of scattering them across emails and downloads.
Check that you can receive e-invoices and file the originals. And ask your biggest business client whether they'll expect an e-invoice from you in future — even if you're not legally required to send one.
Do I have to send e-invoices from 2028 as a Kleinunternehmer? No. The exemption continues after 2028 as long as you're a Kleinunternehmer.
May I send e-invoices voluntarily as a Kleinunternehmer? Yes. An e-invoice is always allowed.
What happens if I exceed the small-business threshold? Then the normal rules apply: e-invoices required from 2027 above €800,000 prior-year turnover, otherwise by 2028 at the latest.
Note: This article is not tax advice. The binding sources are the German Federal Ministry of Finance and your IHK (chamber of commerce) (both in German); for your specific case, ask your tax advisor.
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