[{"data":1,"prerenderedAt":165},["ShallowReactive",2],{"wissen-en-e-rechnung-kleinunternehmer":3},{"id":4,"title":5,"body":6,"description":152,"extension":153,"meta":154,"navigation":160,"path":161,"seo":162,"stem":163,"__hash__":164},"content\u002Fen\u002Fwissen\u002Fe-rechnung-kleinunternehmer.md","E-Invoice for Small Businesses and the Self-Employed",{"type":7,"value":8,"toc":143},"minimark",[9,13,18,27,31,34,55,59,80,84,104,108,111,114,119],[10,11,5],"h1",{"id":12},"e-invoice-for-small-businesses-and-the-self-employed",[14,15,17],"h2",{"id":16},"does-this-affect-me-as-a-small-business-owner","Does This Affect Me as a Small Business Owner?",[19,20,21,22,26],"p",{},"Yes. The e-invoice mandate does ",[23,24,25],"strong",{},"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.",[14,28,30],{"id":29},"whats-new","What's New",[19,32,33],{},"Previously, small businesses could often issue simple invoices without VAT. The e-invoice mandate adds a new requirement:",[35,36,37,45,52],"ul",{},[38,39,40,41,44],"li",{},"You must be able to ",[23,42,43],{},"receive"," e-invoices if other businesses send them to you",[38,46,47,48,51],{},"You must ",[23,49,50],{},"issue"," e-invoices when billing other businesses or public authorities",[38,53,54],{},"Private consumers are exempt from the requirement",[14,56,58],{"id":57},"what-you-should-check-now","What You Should Check Now",[60,61,62,68,74],"ol",{},[38,63,64,67],{},[23,65,66],{},"Receiving:"," Can your current software receive and process e-invoices?",[38,69,70,73],{},[23,71,72],{},"Issuing:"," Does your tool generate ZUGFeRD or XRechnung?",[38,75,76,79],{},[23,77,78],{},"Archiving:"," How do you store incoming e-invoices?",[14,81,83],{"id":82},"common-pitfalls","Common Pitfalls",[35,85,86,92,98],{},[38,87,88,91],{},[23,89,90],{},"Simple invoices are not enough:"," A PDF is not an e-invoice",[38,93,94,97],{},[23,95,96],{},"No exemption for small businesses:"," The obligation applies to you just the same",[38,99,100,103],{},[23,101,102],{},"B2B vs. B2C:"," Only B2B invoices are affected",[14,105,107],{"id":106},"good-to-know","Good to Know",[19,109,110],{},"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.",[112,113],"hr",{},[19,115,116],{},[23,117,118],{},"Read more:",[35,120,121,129,136],{},[38,122,123,128],{},[124,125,127],"a",{"href":126},"\u002Fen\u002Fwissen\u002Fe-rechnungspflicht-einfach-erklaert","Mandatory E-Invoicing Explained Simply"," – The basics",[38,130,131,135],{},[124,132,134],{"href":133},"\u002Fen\u002Fwissen\u002Fe-rechnung-erstellen","How to Create an E-Invoice"," – Which tools help?",[38,137,138,142],{},[124,139,141],{"href":140},"\u002Fen\u002Fwissen\u002Ffaq","FAQ on E-Invoicing"," – Frequently asked questions",{"title":144,"searchDepth":145,"depth":145,"links":146},"",2,[147,148,149,150,151],{"id":16,"depth":145,"text":17},{"id":29,"depth":145,"text":30},{"id":57,"depth":145,"text":58},{"id":82,"depth":145,"text":83},{"id":106,"depth":145,"text":107},"Does the e-invoice mandate apply to small businesses too? Yes, the obligation is independent of small business status. What you need to know.","md",{"tags":155},[156,157,158,159],"e-invoice","small-business","self-employed","vat",true,"\u002Fen\u002Fwissen\u002Fe-rechnung-kleinunternehmer",{"title":5,"description":152},"en\u002Fwissen\u002Fe-rechnung-kleinunternehmer","ne9Qn0n9iQs2uf-PDEduBAnl32WfCsQTFfLD4B5eJsk",1784747858684]