Small-value billing

One Small-value billing is an invoice up to 250 euros gross under § 33 UStDV. For small-value invoices, the obligation to issue an invoice applies, but not the obligation to issue an e-invoice (FAQ 4; BMF letter 2024, paragraphs 19, 22 et seq.).

Significance for the e-invoicing obligation

The exception is an easing of the requirement rather than a ban. A business owner can voluntarily issue a small-value invoice as an e-invoice. He does not even need the recipient’s consent (BMF letter 2025, section 14.6, paragraph 4, sentence 4). The same exception applies to driver’s licenses under § 34 UStDV.

The total amount decides

In the case of mixed invoices (invoices that only contain partial e-invoice-obligatory transactions), only the total amount of the invoice counts. If it exceeds 250 euros, the entrepreneur must issue an e-invoice. This also applies if the proportion subject to the e-invoice obligation is below 250 euros (BMF letter 2024, paragraph 23; BMF letter 2025, section 14.6, paragraph 4).

Bar purchases over 250 euros

There is no special arrangement for bar purchases. Even a business dinner or a material purchase in a hardware store exceeding 250 euros requires an e-invoice, unless a transitional arrangement applies. The following procedure is practical: Initially, a separate invoice (cash receipt) is generated on-site. Subsequently, this invoice is amended with an e-invoice (FAQ 10).

Separation from the public sector

For invoices to the public sector (B2G), two limits apply in parallel. According to the ERechV, the e-invoicing obligation applies from 1,000 euros, and according to the Sales Tax Act, it applies from 250 euros (FAQ 4a).

Legal status: MF Treasury letter 2024 and 2025, MF Treasury FAQ as of March 2026.

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