Invoicing software for Kleinunternehmer 2026: the best solutions compared – and what really matters

Key points at a glance

• Kleinunternehmerregelung 2026: Under § 19 UStG the turnover limits are, in principle, €25,000 in the previous year and €100,000 in the current calendar year. Special rules apply to new businesses.
• No VAT on qualifying invoices: If you validly use the Kleinunternehmerregelung, you show no VAT (Umsatzsteuer) for the sales concerned and note the tax exemption.
• E-invoicing: Kleinunternehmer, too, must be able to receive electronic invoices since 2025. For their own services exempt under § 19 UStG there is, in principle, no obligation to issue a structured e-invoice.
• Choosing software: Check mandatory details, corrections, quotes, receipt management, receiving e-invoices, data backup, prices and a possible switch to standard VAT taxation (Regelbesteuerung).
• Kontelio: If you want to manage invoicing and bookkeeping as simply as possible in one multilingual application, you can try Kontelio free for 30 days.

What is invoicing software for Kleinunternehmer?

Invoicing software for Kleinunternehmer is software that freelancers and small businesses use to create, send, find and manage invoices. Unlike a generic Word or Excel template, it takes over recurring tasks: inserting customer data, calculating amounts, numbering invoices, assigning receipts and making documentation easier.

The correct handling of the Kleinunternehmerregelung under § 19 UStG is especially important. Simply replacing the 19 % VAT on a normal invoice with “0 %” is not enough: the document must match the actual tax situation and contain a note on the tax exemption.

A simple invoicing tool can be enough if you only write a few invoices. If you also want to record income, expenses and receipts and prepare a cash-basis profit statement (EÜR), you often benefit from an integrated accounting solution.

Who is invoicing software worthwhile for?

Typical examples are freelancers, designers, translators, tradespeople, consultants, small online shops or people self-employed on the side. Important: Kleinunternehmer here describes a VAT status, not a legal form of its own. A freelancer (Freiberufler) or sole trader can also use the Kleinunternehmerregelung under certain conditions.

Invoicing software for Kleinunternehmer: the key features at a glance

Tip: Cheap invoicing software is not automatically the cheapest overall solution. If you also need a receipt app, accounting software and another application for tax returns, costs and effort go up.

Invoicing software for Kleinunternehmer compared: which providers are there in 2026?

The German market offers several established options. The following overview is guidance by product focus, not an independent hands-on test. Features, free limits and prices can change at short notice and depend on the plan you choose.

Kontelio: when invoices and bookkeeping belong together

With Kontelio you can organise invoices, receipts and bookkeeping tasks in one place. The application is aimed at, among others, freelancers and smaller businesses in Germany and puts emphasis on clear, multilingual operation. Especially if German is not your native language, understandable menus and explanations can make getting started easier.

Instead of just producing the next PDF invoice, it pays to look at the whole process: create the invoice, record the payment, document the expense and prepare the data for tax reports. You can find out more under Kontelio’s features, invoices and multilingual bookkeeping.

Try Kontelio free for 30 days – no credit card

Lexware Office and sevdesk: established all-round solutions

Lexware Office and sevdesk are well-known providers that cover both invoicing and broader administration and bookkeeping tasks. They are particularly worth a look if you plan to write many invoices, run various processes or work with a tax firm. But compare the specific plans: not every feature is automatically included in the cheapest package.

FastBill, Papierkram, Accountable and Zervant: different strengths

FastBill focuses on digital invoicing processes. Papierkram is interesting above all when project and time tracking play a role. Accountable is strongly aimed at self-employed people with tax tasks. Zervant is a possible entry-level option for simple invoicing. Which solution suits you therefore depends less on the name than on your actual workflow.

Question to ask before buying: Do you only need three invoices a month, or do you want to cover receipts, payments, the EÜR and the transition to standard VAT taxation in the long run as well?

Free invoicing software for Kleinunternehmer: is a free plan enough?

Free invoicing software for Kleinunternehmer can make sense if you are just starting out, only have a few customers or want to write invoices digitally instead of in Word for now.

However, “free” means something different depending on the provider: a permanently free plan, a limited number of invoices, restricted features or just a trial period. So pay attention to these questions:

• How many invoices may I create per month or year?
• Are my own logo, customer management and PDF export included?
• Can invoices be corrected and payments tracked?
• Is receiving or processing e-invoices covered?
• What does the upgrade cost when my business grows?
• Can I export all my data if I switch providers?

Free is not the same as a 30-day free trial. With Kontelio you can get to know the features during the 30-day trial before you decide whether the solution fits the way you work.

Kleinunternehmerregelung 2026: understanding €25,000 and €100,000 correctly

If you are looking for invoicing software for Kleinunternehmer, you should know the tax basics. Since 1 January 2025, new turnover limits apply under § 19 UStG:

Important: If the €100,000 limit is exceeded in the current year, the very sale with which the limit is exceeded is, in principle, already subject to standard VAT taxation. So the Kleinunternehmerregelung does not necessarily end only at the next turn of the year. Additional special rules may apply for the year you start your business and for cross-border transactions.

Example: Your relevant total turnover in the previous year was €18,000. So far this year you have earned €90,000. With a further, fully collected service of €15,000 you exceed the €100,000 limit. This limit-crossing sale must be assessed separately for tax purposes and is, in principle, no longer tax-exempt under § 19 (1) UStG.

A good invoicing and bookkeeping system should help you keep an eye on your sales. But it does not replace checking which sales count towards the relevant total turnover in your individual case.

Official basis: § 19 UStG and the Federal Ministry of Finance (BMF) circular on the Kleinunternehmerregelung.

Creating a Kleinunternehmer invoice: which mandatory details apply in 2026?

Since 2025, § 34a UStDV contains special minimum details for invoices for sales that are tax-exempt under § 19 (1) UStG. Such an invoice must include in particular:

• Full name and full address of the supplying business and of the invoice recipient.
• Tax number (Steuernummer), VAT ID or – where available and applicable – Kleinunternehmer identification number.
• Date the invoice was issued.
• Quantity and type of the goods supplied, or scope and type of the service provided.
• Total amount and a note on the tax exemption for Kleinunternehmer under § 19 UStG.
• For billing by self-billing credit note, the term “Gutschrift” required for this.

Further or simplified rules apply to certain invoices. Details such as a unique invoice number, payment term, bank details and date of service are also recommended in practice, even if not all of them belong to the special minimum details under § 34a UStDV.

Which note belongs on a Kleinunternehmer invoice?

A clear note reads, for example:

“Steuerfrei aufgrund der Kleinunternehmerregelung gemäß § 19 UStG.” (Tax-exempt under the small business scheme pursuant to § 19 UStG.)

For tax-exempt sales under § 19 UStG you may not show VAT separately. So you should not simply charge 19 % VAT and then explain that you are a Kleinunternehmer.

Example: a Kleinunternehmer’s invoice

The example is fictitious and shows a typical domestic sale that is tax-exempt under § 19 UStG. Further requirements may apply to foreign transactions, self-billing credit notes and special cases.

E-invoicing for Kleinunternehmer in 2026: mandatory or voluntary?

When choosing invoicing software for Kleinunternehmer, e-invoicing is a particularly important topic. New rules have applied in Germany since 2025 – but receiving and issuing are not the same thing.

Do Kleinunternehmer have to be able to receive e-invoices?

Yes. Since 1 January 2025, Kleinunternehmer too must be able to receive e-invoices. According to the Federal Ministry of Finance, an e-mail inbox is in principle already enough for this. For practical work, however, software that lets you read, check and file structured invoices is helpful.

Do Kleinunternehmer have to issue XRechnungen in 2026?

In principle no, as far as services that are tax-exempt under § 19 (1) UStG are concerned. For such sales, § 34a UStDV provides an exemption from the obligation to issue a structured e-invoice. An “other invoice”, for example as a PDF, remains possible. This sets Kleinunternehmer apart from many businesses under standard VAT taxation, for which further issuing obligations take effect from 2027 or 2028 after the transition periods.

Caution: Additional requirements may apply for public-sector clients, contractually agreed invoice formats or special situations. If you will switch to standard VAT taxation in future, you should check your e-invoicing capability early.

What is the difference between XRechnung, ZUGFeRD and PDF?

So a digital document is not automatically an e-invoice. What matters is whether the required structured data can be processed electronically.

More on this: e-invoicing with Kontelio and the Federal Ministry of Finance FAQ on e-invoicing.

Invoicing software or accounting software: what do Kleinunternehmer really need?

Pure invoicing software creates and organises outgoing invoices. More comprehensive accounting software can additionally support expenses, incoming receipts, payments and tax reports.

If you only write invoices

If you have few customers, only occasional expenses and no complex transactions, lean invoicing software is often enough. What matters then is correct invoice creation, traceable documents and a reliably usable export.

If you also want to do your bookkeeping

If you want to collect receipts digitally, assign income and expenses, follow how your business develops and prepare for the annual EÜR, an integrated solution makes sense. Kleinunternehmer are not automatically exempt from income tax or from determining their profit. Classifying business expenses and possible VAT special cases also remains relevant.

Learn more about the EÜR for the self-employed and Kontelio’s ELSTER support. Which returns you actually have to file depends on your individual tax situation.

How to find the right invoicing software for Kleinunternehmer – in 7 steps

• Count your invoices: Three invoices a month call for a different solution than 100.
• Check your tax status: Kleinunternehmer, standard VAT taxation and special cases must be handled correctly.
• Test a real invoice: Create a sample invoice with your customer data and check the layout, mandatory details and tax note.
• Check the e-invoicing features: Can the program process incoming XRechnung or ZUGFeRD files?
• Think about bookkeeping: Do you need receipt capture, income/expense overviews or support for the EÜR?
• Compare total costs: Consider plan limits, add-on features, contract term, data export and a possible switch.
• Use a trial period: Try the software with realistic examples before you decide.

Our tip: If you run your business in Germany but prefer to understand your bookkeeping in your native language, explicitly check the multilingual support – not just the language of the invoices, but also the user interface.

Five common mistakes on Kleinunternehmer invoices

Mistake 1: Showing VAT although the service is tax-exempt under § 19 UStG. Incorrectly stated tax can have tax consequences. Use the right Kleinunternehmer mode.

Mistake 2: Forgetting the tax exemption note. The invoice should make clear why no VAT is charged.

Mistake 3: Automatically treating a PDF file as an e-invoice. A normal PDF is not a structured e-invoice within the meaning of the definition in force since 2025.

Mistake 4: Only checking the turnover limit at the end of the year. Exceeding the current €100,000 limit can have immediate consequences for the service concerned and for later invoices.

Mistake 5: Overwriting an invoice afterwards without comment. Corrections should be documented in a traceable way. Look for suitable correction processes and audit-proof archiving in the software.

Conclusion: the right invoicing software for Kleinunternehmer saves more than just time

Good invoicing software for Kleinunternehmer should not just produce pretty PDF files. It has to fit your invoicing processes, take the Kleinunternehmerregelung into account correctly and let you keep your records properly organised. In 2026, receiving e-invoices, the question of later growth phases and traceable handling of invoice data also belong on your checklist.

If you want to handle invoices and bookkeeping as clearly as possible in one place – and a multilingual application matters to you – take a look at Kontelio.

Try Kontelio free for 30 days now – no credit card. Or explore the invoicing features first.

As of 18 October 2026. This article provides general information and does not replace individual tax or legal advice. Software features and prices of the providers mentioned should be checked against current provider information before signing up.

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