- Kleinunternehmer (§19 UStG) are exempt from the obligation to issue structured e-invoices, even after 2028.
- However, they must be able to receive, read, and archive structured e-invoices from January 1, 2025, with no exceptions or transition period.
- The exemption only applies to outgoing invoices; incoming e-invoices must be processed.
- Additional exemptions apply for invoices under 250 euros, tax-free sales, and invoices to private individuals.
- No e-invoicing software is required for issuing invoices, but the ability to process incoming e-invoices is mandatory.
Source: melasoft.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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