Small Amount Invoices: Simplified Invoices up to 250 Euros

Not every invoice must contain all mandatory information. For so-called small amount invoices up to 250 euros gross, simplified rules apply. This saves time and effort - if you know which simplifications you can use.

What is a small amount invoice?

A small amount invoice is an invoice for a total amount of maximum 250 euros including VAT. The regulation is found in § 33 UStDV (VAT Implementation Ordinance) and was last raised from 150 to 250 euros in 2017.

Important: The 250-euro limit refers to the gross amount - i.e., including VAT.

Which mandatory information can be omitted?

For small amount invoices, you can omit the following information:

1. Name and address of the recipient

You don't have to specify who receives the invoice. This makes the invoice quasi anonymous - practical for cash sales or when you don't know the customer's name.

2. Consecutive invoice number

The otherwise required unique invoice number is optional for small amount invoices. Most companies assign it anyway - it's easier for their own accounting.

3. Tax number or VAT ID of the recipient

The customer doesn't have to provide their tax data - which wouldn't be possible with private customers anyway.

4. Separate statement of net amount and tax

You can simply state the gross amount with the tax rate, instead of listing net, VAT and gross separately.

5. Detailed service description

A simplified statement of the service is sufficient.

What must still be on it?

Even with small amount invoices, certain information is mandatory:

Typical use cases

You encounter small amount invoices constantly in everyday life:

Gastronomy

Restaurant receipts, café receipts, snack bar vouchers - classic small amount invoices. The waiter doesn't have to ask for your name.

Retail

Cash receipts at the supermarket, hardware store or drugstore. Here too: no customer information needed.

Services

Smaller repairs, quick consultations, copy shop invoices - everything under 250 euros can be billed in a simplified manner.

Freelancers and self-employed

Small orders, material cost reimbursements or ancillary services can be issued as small amount invoices.

Advantages of small amount invoices

Time savings

Less mandatory information means faster invoice creation. Especially with many small transactions, this is noticeable.

Flexibility

For cash sales or spontaneous business, you don't have to collect customer data.

Fewer error sources

The less mandatory information, the fewer opportunities for formal errors.

Disadvantages and limitations

Input tax deduction for the customer

For input tax deduction, the customer (if they are an entrepreneur) basically needs all information. However, with small amount invoices, the tax office accepts the simplified form - so input tax deduction is possible.

No cancellation without number

If you don't assign an invoice number, canceling and tracking becomes more difficult. Therefore, we recommend using a number even for small amount invoices.

Not suitable for all businesses

For recurring business relationships or when the customer needs a proper invoice for their accounting, a complete invoice is better.

Small amount invoices and e-invoicing

With the e-invoicing requirement from 2025, the question arises: Must small amount invoices also be issued as e-invoices?

The answer: Yes, in principle - if it's B2B business. The simplified mandatory information continues to apply, but the format must be electronic (XRechnung or ZUGFeRD).

Exceptions:

• Invoices to private individuals (B2C) are exempt from the e-invoicing requirement
• Cash receipts in retail fall under a practical exception

Best practices

1. Still use an invoice number

For your own accounting, a consecutive number is worth its weight in gold - even if it's not mandatory.

2. Use a uniform layout

Even small amount invoices should look professional and match your corporate design.

3. Check the limit carefully

250 euros gross means: At 19% VAT that's 210.08 € net, at 7% VAT it's 233.64 € net. Calculate carefully!

4. Document properly

Even though small amount invoices are simplified: The same rules apply for GoBD-compliant archiving as for all other documents.

Conclusion

The small amount invoice is a practical instrument for everyone who regularly bills small amounts. The simplified mandatory information saves time - as long as you follow the basic rules. For most freelancers and self-employed, the full invoice is still worthwhile because it appears more professional and facilitates accounting.

With Clever Invoice, you can create both variants: complete invoices with all mandatory information or simplified small amount invoices - exactly as you need them.