E-Invoicing Basics

E-Invoice for Small Businesses and the Self-Employed

Does This Affect Me as a Small Business Owner?

Yes. The e-invoice mandate does not depend on whether you qualify for small business VAT relief. What matters is whether your invoice recipient is a business or a public authority.

What's New

Previously, small businesses could often issue simple invoices without VAT. The e-invoice mandate adds a new requirement:

  • You must be able to receive e-invoices if other businesses send them to you
  • You must issue e-invoices when billing other businesses or public authorities
  • Private consumers are exempt from the requirement

What You Should Check Now

  1. Receiving: Can your current software receive and process e-invoices?
  2. Issuing: Does your tool generate ZUGFeRD or XRechnung?
  3. Archiving: How do you store incoming e-invoices?

Common Pitfalls

  • Simple invoices are not enough: A PDF is not an e-invoice
  • No exemption for small businesses: The obligation applies to you just the same
  • B2B vs. B2C: Only B2B invoices are affected

Good to Know

As a small business owner, you have one advantage: you tend to issue fewer invoices than larger operations. The transition is manageable as long as you choose the right software. Free tools like PDF24 or ELSTER are often sufficient to get started.

Read more:

Still unsure?

Take the free self-check and find out whether you need an E-Invoice.

Go to self-check