Small-amount invoice up to 250 euros: mandatory details and input VAT

An invoice whose total does not exceed 250 euros is a small-amount invoice. It needs only four minimum details: the full name and address of the supplier, the issue date, quantity and type of the supply or service, and the consideration and tax amount in one sum together with the tax rate (section 33 UStDV). The recipient's name, a tax number and an invoice number are not required. For input VAT deduction you split the invoice amount into net amount and tax (section 35 (1) UStDV).

Last updated: 26 October 2026

The essentials in brief

Limit: the total amount of the invoice does not exceed 250 euros (section 33 sentence 1 UStDV).
Four minimum details: name and address of the supplier, issue date, quantity and type of the supply or service, consideration and tax amount in one sum with the tax rate or a note on an exemption.
Input VAT: you can deduct it if you split the invoice amount into net amount and tax (section 35 (1) UStDV).
Exceptions: not for invoices on supplies and services under sections 3c, 6a and 13b UStG (section 33 sentence 3 UStDV).
Format: a small-amount invoice may always be issued as an "other invoice", so on paper too (section 33 sentence 4 UStDV).
Tickets: a separate rule applies to travel tickets (section 34 UStDV).

What is a small-amount invoice?

A small-amount invoice is a simplified invoice for small amounts. Whether a document is an invoice does not depend on its name: an invoice is any document used to bill a supply or service, whatever it is called in business (section 14 (1) sentence 1 UStG). What counts is the total amount of the invoice. It is the invoice amount that you split into net amount and tax for the input VAT deduction (section 35 (1) UStDV).

The four minimum details

An invoice up to 250 euros must contain at least (section 33 sentence 1 UStDV):

the full name and full address of the supplier,
the issue date,
the quantity and type of the goods, or the extent and type of the service, and
the consideration and the tax amount in one sum, plus the applicable tax rate – or, for an exemption, a note on it.

The simplifications of sections 31 and 32 UStDV also apply accordingly (section 33 sentence 2 UStDV): name, address and type of the supply may, for example, be given with abbreviations or symbols if their meaning is clearly defined (section 31 (3) UStDV), and with several tax rates a tax amount calculated automatically by a machine may be shown as one sum if the tax rate is stated for the items (section 32 UStDV).

What is missing compared with a normal invoice?

A normal invoice requires more under section 14 (4) UStG. On a small-amount invoice the following are not needed:

Detail of the normal invoice	Small-amount invoice
Name and address of the recipient	not needed
Tax number or VAT ID of the supplier	not needed
Sequential invoice number	not needed
Time of the supply or service	not needed
Consideration and tax amount shown separately	both in one sum, plus the tax rate

All mandatory details of the normal invoice are in mandatory invoice details in Germany.

Input VAT from a small-amount invoice

For an invoice under section 33 UStDV you can claim the input VAT deduction if you split the invoice amount into net amount and tax (section 35 (1) UStDV). The receipt shows the tax rate you use for this. All other conditions of the deduction remain untouched: input VAT deduction: conditions and exclusions.

Example: a receipt for 59.50 euros

You buy office supplies for your business. The receipt for 59.50 euros names the seller with address, the date, the type of goods and the tax rate of 19 percent.

Step	Amount
Invoice amount (total)	59.50 euros
Net amount: 59.50 euros divided by 1.19	50.00 euros
Tax (19 percent of 50.00 euros)	9.50 euros

The 9.50 euros are the input VAT if the other conditions are met. The example is an arithmetic illustration. Which tax rates exist is shown in German VAT rates: 19 %, 7 % and 0 %.

When does the simplification not apply?

Over 250 euros: then you need an invoice with all details under section 14 (4) UStG.
Certain services: the simplification does not apply to invoices on supplies and services under sections 3c, 6a and 13b UStG (section 33 sentence 3 UStDV). This covers, for example, distance sales, intra-Community supplies and reverse-charge cases. More: reverse charge under section 13b.
Travel tickets: section 34 UStDV sets its own minimum details; input VAT deduction is also possible for them by splitting the amount into net amount and tax (section 35 (2) UStDV).

Is an e-invoice required?

In domestic B2B transactions the e-invoice duty applies in principle (section 14 (2) sentence 2 no. 1 UStG). A small-amount invoice is an exception: it may always be issued as an "other invoice" (section 33 sentence 4 UStDV). A paper receipt is therefore still enough.

Common mistakes

Applying the limit wrongly. What counts is the total amount of the invoice. Above 250 euros the four details are not enough.
Forgetting the tax rate. The fourth detail requires the tax rate or a note on an exemption.
Treating reverse-charge services as small-amount invoices. The simplification does not apply to them (section 33 sentence 3 UStDV).
Not splitting the invoice amount. Without a split into net amount and tax there is no input VAT deduction (section 35 (1) UStDV).
Not keeping the receipt. Small-amount invoices are receipts too; more in receipt retention periods.

How it works with VAT GPT

You can upload receipts for small amounts like any other invoice:

Upload files: your Amazon or eBay CSV reports and your invoices. The AI reads date, amounts (gross, net, VAT), currency and country.
Check the result: VAT GPT breaks down the VAT for Germany and the EU (OSS) and prepares the advance return, monthly or quarterly. You check and confirm.
Send: with VAT GPT Pro via ELSTER directly to the tax office.

Everything is in one place: VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax return. With Go you use all Pro features free of charge for 30 days. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

VAT GPT is not tax advice, for example on whether a receipt meets the minimum details.
The AI reads date, amounts, currency and country; whether a receipt contains the minimum details under section 33 UStDV is for you to check.

What does VAT GPT cost?

Free (basic features, free of charge), Go (30 days free with all Pro features), Pro €49 per month or €444 per year, each including VAT.

Frequently asked questions

Up to what amount is an invoice a small-amount invoice? If its total does not exceed 250 euros (section 33 sentence 1 UStDV).

Which details does it need at least? Name and address of the supplier, issue date, quantity and type of the supply or service, and consideration and tax amount in one sum with the tax rate.

Do I need the recipient's name? Not under section 33 UStDV.

Can I deduct input VAT? Yes, if you split the invoice amount into net amount and tax (section 35 (1) UStDV) and the other conditions are met.

May I issue a small-amount invoice on paper? Yes, it may always be issued as an "other invoice" (section 33 sentence 4 UStDV).

Does the rule also apply to reverse charge? No (section 33 sentence 3 UStDV).