Sample small-business invoice
This is how a complete invoice under §19 UStG can look. All names, addresses and amounts are made up. The blue numbers on screen show which details are mandatory. They do not appear in the printout.
Max Mustermann
Musterstraße 1
12345 Musterstadt
Tel. 01234 567890 · info@example.com
Invoice
Beispielweg 5
54321 Beispielstadt
| Invoice number | 2026-0015 |
| Invoice date | 15.10.20264 |
| Date of service | 12.10.20267 |
| Customer no. | K-0042 |
| Tax number | 12/345/678903 |
Invoice no. 2026-001 – Kitchen tap repair
Dear Ms Musterfrau, thank you for your order. I am invoicing the following services:
| No. | Service6 | Quantity | Unit price | Total |
|---|---|---|---|---|
| 1 | Labour: tap repair | 2.0 hrs | €45.00 | €90.00 |
| 2 | Seal kit | 1 pc | €8.50 | €8.50 |
| 3 | Call-out fee | 1 flat | €15.00 | €15.00 |
| Subtotal | €113.50 |
| VAT | not charged |
| Invoice total8 | €113.50 |
Please transfer the invoice amount within 14 days, without deduction, to the account below. Reference: invoice number 2026-001.
IBAN DE00 0000 0000 0000 0000 00
BIC MUSTDEXXXXX
Tel. 01234 567890
info@beispiel.de
Small business under §19 UStG
- Name and address of the invoice issuer
- Name and address of the customer
- Tax number or VAT identification number
- Issue date of the invoice
- Sequential invoice number, assigned only once
- Quantity and type of the service delivered
- Date or period of the service
- Amount, for small businesses without a VAT line
- Notice on §19 UStG that no VAT is charged
How to fill in the template
- Invoice number: sequential and unique, each number used only once.
- Service: describe type and quantity so the customer can follow it.
- Amount: without a separate VAT line, just the total.
- Notice: the sentence on §19 UStG must not be missing.
Small-amount invoices up to 250 euros
For invoices with a total of up to 250 euros, simplified requirements apply: among other things, the issuer's name and address, issue date, type and quantity of the service and the amount are enough. With the complete template above you are on the safe side in any case.
Small trade business and Kleinunternehmer: the same thing?
In everyday use both terms are often treated alike. What matters for the invoice is whether you apply the small-business scheme under §19 UStG. All mandatory fields are covered in the guide Writing an invoice as a small business. How to create it as an e-invoice is explained under Create a ZUGFeRD invoice.
This template doesn't replace individual tax advice. As of: October 2026.
