Two questions about e-invoicing in Germany often get mixed up: does a small business under the Kleinunternehmer rule have to issue e-invoices? And does it have to be able to receive them? For 2027, this distinction is crucial.
In short: domestic small businesses have had to be able to receive e-invoices since 1 January 2025. For services provided by a small business itself, however, the current rules of the Federal Ministry of Finance (BMF) contain an exemption from the obligation to issue the invoice as an e-invoice.
If you want to organise incoming invoices in practice, the guide E-invoicing 2027: receiving, checking and workflow covers the complete process from receipt to archive.
Do small businesses have to receive e-invoices in 2027?
Yes. The Federal Ministry of Finance makes it clear that domestic businesses have had to be able to receive e-invoices since 1 January 2025. This includes small businesses under the Kleinunternehmer rule. There is no special exemption from receiving for them.
For the technical side of receiving, an email inbox is generally enough. In practice, though, that only solves how the invoice arrives. Businesses should also decide how incoming invoices are recorded, checked, approved, monitored for due dates and filed in a traceable way.
Do small businesses have to issue e-invoices in 2027?
For services provided by small businesses under the Kleinunternehmer rule, the BMF names an explicit exemption from the obligation to issue an e-invoice. In these cases, another type of invoice can be issued.
The distinction matters: the exemption concerns issuing your own invoices. It does not remove the obligation to be able to receive e-invoices from other domestic businesses. If a small business switches to standard VAT taxation, the situation can change; the current requirements should then be checked.
What does the EUR 800,000 threshold mean for 2027?
There is also a general transition rule for invoice issuers. For transactions in 2027, another type of invoice can still be used under the statutory conditions if the issuer's total turnover in the previous calendar year was no more than EUR 800,000.
This transition rule is separate from the specific small business exemption. For small businesses, the exemption from issuing e-invoices is not simply a result of the EUR 800,000 threshold.
A simple e-invoicing workflow for small businesses
- Bundle incoming invoices: use one central email inbox or clearly defined channels.
- Register the invoice: record supplier, invoice number, amount, date received and due date.
- Document the check: note who is responsible, whether the file is technically readable and the internal check status.
- Monitor due dates: keep open, approved and paid invoices clearly apart.
- Organise filing: document the original file and where it is archived.
If you want to issue e-invoices yourself, you can do so with Invoice Studio: it creates invoices as ZUGFeRD and XRechnung, runs offline in your browser and has no subscription. It does not replace accounting software or tax advice.
Is a normal PDF already an e-invoice?
A normal PDF file without the legally required structured data is not an e-invoice in the strict legal sense. During the transition periods, other electronic invoice formats may still be permitted under the applicable conditions. The difference between the two e-invoice formats is explained in the guide ZUGFeRD or XRechnung.
What should small businesses do now?
- decide which inbox is used for e-invoices
- tell suppliers which channel you want to receive invoices on
- define a fixed process for checking and approval
- record due dates and processing status in one place
- check the invoicing requirements again if your tax status changes
Want invoices that don’t come back with questions? In Invoice Studio the app checks for missing required details while you write, including the small-business note under § 19 UStG. If a customer asks for an e-invoice, you create it in one click as a ZUGFeRD PDF or XRechnung. E-invoices you receive open in readable form. Offline app, your data stays on your device, one-time purchase with no subscription.
Frequently asked questions about e-invoicing for small businesses
Does a small business need special software just to receive an e-invoice?
For receiving alone, the BMF does not require a particular channel; an email inbox can be enough. For viewing, checking, processing and archiving, additional applications may be necessary or useful depending on your process.
Does the obligation to receive apply even if I don't have to issue e-invoices myself?
Yes. This is the most common misunderstanding: the exemption from issuing e-invoices for services by small businesses does not mean they don't have to be able to receive them.
Does the EUR 800,000 threshold automatically apply to every small business?
The EUR 800,000 threshold belongs to the general statutory transition rule for invoice issuers in 2027. The special exemption for services by small businesses has to be considered separately.
Further reading
- ZUGFeRD or XRechnung: the difference and which format you need
- Creating an e-invoice: step by step, without a subscription
- Required invoice details in Germany: checklist under Section 14 UStG
Official sources (in German)
This overview is based on the FAQ of the Federal Ministry of Finance on e-invoicing and the transition rules in Section 27(38) UStG.
As of September 2026. This article is general information and is not tax, legal or accounting advice. For individual cases, the current statutory rules and, where appropriate, professional advice are what count.