Kleinunternehmer: VAT on invoices and expenses

Outgoing invoices to customers

As a Kleinunternehmer under §19 UStG, you do not charge VAT on your own outgoing invoices.

If your Kleinunternehmer status is set correctly in Norman, Norman reflects this on your invoices. The important point: the invoice should not show a VAT amount.

Supplier invoices and expenses

For expenses, copy the VAT treatment from the receipt or supplier invoice. Do not choose automatically based on your own Kleinunternehmer status.

Examples:

• German supplier with 19% or 7% VAT: record the rate shown on the document
• German supplier without VAT: record no VAT
• EU B2B supplier with reverse-charge note: use the matching reverse-charge category
• Supplier from a non-EU country: record the gross amount based on the document

No input VAT deduction

As a Kleinunternehmer, you generally cannot deduct input VAT. The gross amount is your expense.

Correct recording still matters so your bookkeeping accurately reflects the document.