Understanding VAT (Umsatzsteuer) · 2.9
What Is a Small-Value Invoice (Kleinbetragsrechnung)?
For small amounts, fewer mandatory details are required. A till receipt from a café or a receipt from a copy shop is then sufficient to deduct Vorsteuer (input VAT).
Key points
These details are sufficient:
- Name and address of the seller
- Date of issue
- Quantity and type of goods or services
- Gross amount and applicable tax rate
Not required are the name of your company, an invoice number, and the seller's tax number. Small-value invoices may continue to be issued on paper or as a PDF in the future; the e-invoicing mandate does not apply to them.
For business entertainment (Bewirtung), you additionally need the business occasion and participants to claim the business expense. This is a matter of profit determination, not Umsatzsteuer (VAT).
Figures & thresholds (as of November 2026)
- Threshold: €250 gross
Legal basis
Continue
- Next video: E-Invoicing: What Applies When?
- Related: Business Meals: How Does the GmbH Deduct Entertainment Expenses?
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