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Small business rule

Invoicing for Kleinunternehmer in Germany

You write invoices without VAT and would rather not wonder each time whether everything is on them and how close you are to the limit. Folnaro knows the rules of § 19 UStG and tells you in good time.

Coming soon to the Mac App Store

01 Small business rule

The § 19 note goes on the invoice by itself

You switch on the small business rule once, usually during setup. From then on every new invoice carries the sentence “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” and no VAT.

Writing invoices with Folnaro

Set once
Items and receipts use 0 %. You change nothing on individual lines.
No VAT by mistake
If an invoice still shows VAT, Folnaro won’t let you finalize it. VAT shown on an invoice is owed to the tax office.
Tax number
Every invoice needs your tax number or your VAT ID. You enter it once in the settings.

02 Small business rule

€25,000 and €100,000: Folnaro keeps count

The rule applies while your turnover was at most €25,000 in the prior year and stays at or below €100,000 in the current year. Folnaro counts your net turnover for the year and speaks up from 80 % of the limit with what is left.

The small business rule since 2025, explained

A note from 80 %
The overview and the reports show how much turnover is left before the limit.
Year of founding
Started this year? Folnaro then uses the limit for the founding year, without projecting it to a full year.
Only what counts
It counts net turnover taxable in Germany. Services abroad stay out.
The prior year too
If your turnover was already above €25,000 last year, the invoice draft points it out.

03 Small business rule

The invoice that crosses the limit

Since 2025 the rule ends in the middle of the year, with the very turnover that takes you above €100,000. Folnaro sees it coming in the draft, issues that invoice with VAT and records the switch to regular taxation with its date.

Taxes and reports in Folnaro

A note in the draft
Before you finalize, Folnaro tells you that this invoice takes your turnover above the limit.
With VAT
The invoice gets VAT on the net amounts. Lines at 0 % get your usual rate.
Tax status over time
The switch is recorded with its date and the invoice that caused it. Earlier periods keep their status.
Nothing is rewritten
Finalized invoices stay exactly as you finalized them.

04 Small business rule

Receive e-⁠invoices, no need to write them

Since 2025 every business in Germany must be able to receive e-invoices, small businesses included. You don’t have to issue them. You may keep sending your invoices on paper or, if your customer agrees, as a PDF. Folnaro reads XRechnung and ZUGFeRD files you receive and adds them as receipts.

Reading and writing e-invoices with Folnaro

An XRechnung becomes readableA copy of the file full of XML passes into Folnaro’s viewer, the glass lights up and a readable invoice with line items and a total comes out on the other side. A green band on the invoice shows the check found nothing. Then a magnifier reads it line by line.<xml/><xml/>€1,428.00
No text recognition
Vendor, amounts and VAT rates come straight from the data in the file.
Readable, not XML
You see a received e-invoice as a normal invoice, the original file stays with the receipt.
Write them if you like
If a customer still wants an e-invoice, you set XRechnung or ZUGFeRD for that customer.

05 Small business rule

Expenses at their full amount

As a small business you don’t deduct input VAT. In Folnaro your expenses therefore count at their full amount, the VAT in them included. That is how they appear in your profit statement (EÜR): as you paid them.

Capturing receipts with Folnaro

Receipts at 0 %
Your receipts carry no input VAT. The VAT on the vendor’s invoice is part of your expense.
After a switch
You deduct input VAT only for receipts from the switch on. Folnaro follows the tax status on the receipt date.

06 Small business rule

The gross price is your real price

Since you get no input VAT back, every app costs you its full price including VAT. That is why you can also buy Folnaro once, for €199.99. Prefer a subscription? Then it is €7.99 a month or €79.99 a year. Every option unlocks the same features.

Invoicing software without a subscription, compared

Three years, two waysOn the left, 36 monthly tiles of a subscription rise one by one from the dispenser and pile up; on the right, one single block for the one-time purchase is set down. The card hops once as the one-time purchase is paid. Both unlock the same features.36 months€199.99once
30 days free
With every feature, no account with us and no payment details.
Prices include VAT
App Store prices include VAT. As a small business, that is the amount that counts for you.
Your data stays yours
Even without a subscription, invoices, receipts and the tax advisor package stay readable and exportable.

Good to know

You are a small business if your total turnover did not exceed €25,000 in the prior year and does not exceed €100,000 in the current year (§ 19 (1) UStG, since 1 January 2025). Your sales are then exempt, and you deduct no input VAT (§ 15 (2) UStG). If you show VAT anyway, you owe it to the tax office (§ 14c UStG). Your invoices need a note on the exemption and may always be sent as an other invoice, not an e-invoice (§ 34a UStDV). You must still be able to receive e-invoices since 2025. If you waive the rule, you are bound for five calendar years (§ 19 (3) UStG).

As of 10 October 2026

  1. § 19 UStG, exemption for small businesses read on
  2. § 34a UStDV, invoices of small businesses read on
  3. § 14 UStG, issuing invoices read on
  4. § 15 UStG, input VAT deduction read on
  5. § 14c UStG, incorrect or unauthorised VAT on an invoice read on
  6. IHK Köln, the BMF letter on e-invoicing of 15 October 2025 read on

Questions

Which invoicing app suits a Kleinunternehmer?
One that adds the § 19 UStG note by itself, keeps VAT off your invoices, watches the turnover limits and reads e-invoices you receive. Folnaro does this as an app on your Mac, without a browser and without an account with us.
What happens if I go above €100,000 in the middle of the year?
Then the very invoice that takes you over the limit has to carry VAT, and so does every later one that year. Folnaro issues that invoice with VAT and records the switch in your tax status. Folnaro prepares the figures for your VAT returns, but you file them yourself in Mein ELSTER.
Can I switch to regular taxation later without changing apps?
Yes. You record the switch with its date in the tax status history. Earlier periods keep their status, finalized invoices stay unchanged. From the switch on, Folnaro calculates with VAT and input VAT.
Do I need a subscription as a small business?
No. You can buy Folnaro once, for €199.99. If you prefer a subscription, it costs €7.99 a month or €79.99 a year. All unlock the same features, and the first 30 days are free.

Read more in the help

Goes well with

Try it with your own numbers.

The first 30 days are free, with every feature. You don’t need an account with us and you enter no payment details. After that you buy Folnaro once or take a subscription. And if you don’t, everything you created stays readable and exportable.

Coming soon to the Mac App Store See pricing