Kleinbetragsrechnung (up to €250)
For invoices up to 250 € gross, simplified mandatory details apply (§33 UStDV). What that means for the e-invoice — and what must still be correct.
What a Kleinbetragsrechnung is
A Kleinbetragsrechnung is an invoice whose total does not exceed 250 € gross (§33 UStDV). It requires fewer mandatory details than a full invoice — in particular, the details of the recipient and a separate showing of the tax are partly simplified.
This is a relaxation of content — not an exemption from the format. If the transaction falls under the e-invoicing mandate, the structured form remains decisive.
| Detail | Normal invoice | Kleinbetragsrechnung (≤ €250) |
|---|---|---|
| Full name/address of the issuer | yes | yes |
| Name/address of the recipient | yes | not mandatory |
| Date of issue | yes | yes |
| Quantity/type of the supply | yes | yes |
| Consideration and tax amount separately | yes | gross amount + tax rate is enough |
| Tax number/USt-IdNr | yes | not mandatory |
| Sequential invoice number | yes | yes (recommended) |
And in the e-invoice?
The structured EN 16931 format knows all the fields — including those that may be omitted for a Kleinbetragsrechnung. CoolHanX fills the necessary fields from your master data and leaves the dispensable ones empty, without breaking the validation. That way a Kleinbetragsrechnung stays lean but formally correct — and, like every other document, moves validated into the GoBD archive.
Important: the 250 € limit refers to the gross amount. Certain cases (e.g. intra-Community supplies, Reverse Charge) are excluded from the simplification — then the full mandatory details apply.
Frequently asked questions
Does the e-invoicing mandate not apply to small amounts?
The simplification concerns the mandatory details, not the format. If the transaction falls under the mandate, the structured e-invoice remains decisive.
Where is the limit — net or gross?
At the gross amount: up to and including 250 € gross.
Do I have to state the recipient?
For a genuine Kleinbetragsrechnung, not mandatory — CoolHanX then leaves the field empty, without breaking the validation.
Are there exceptions?
Yes — among others intra-Community supplies and Reverse Charge. Then the full mandatory details apply; CoolHanX points this out.
Legal basis and purpose
The Kleinbetragsrechnung is governed by §33 UStDV. Its purpose is simplification: for invoices up to 250 € gross, fewer mandatory details are enough, so that minor transactions (e.g. hospitality, small purchases of materials) do not require the same effort as a full invoice. The simplification concerns solely the content — not the format: if the transaction falls under the e-invoicing mandate, the structured form remains decisive.
| Detail | Full invoice | Kleinbetragsrechnung (≤ €250) |
|---|---|---|
| Name/address of the issuer | yes | yes |
| Name/address of the recipient | yes | not mandatory |
| Date of issue | yes | yes |
| Quantity/type of the supply | yes | yes |
| Consideration and tax separately | yes | gross amount + tax rate is enough |
| Tax number/USt-IdNr | yes | not mandatory |
| Sequential invoice number | yes | recommended |
How CoolHanX implements this — lean, but valid
The EN 16931 model knows all the fields, including those dispensable for a Kleinbetragsrechnung. CoolHanX fills the necessary details from your master data and leaves the dispensable ones empty, without breaking the validation — that way the invoice stays lean yet formally correct and, like every document, moves validated into the archive. Important: the 250 € limit refers to the gross amount, and certain cases (intra-Community supply, Reverse Charge) are excluded from the simplification; then the full mandatory details apply.
Related topics
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