E-invoices: Special provisions for small-value invoices up to €250 gross
Small receipts such as petrol station receipts, parking tickets or restaurant bills do not have to be e-invoices. This article explains the specific rules that apply to small-value invoices.
Introduction
In everyday life, lots of small receipts pile up – petrol receipts, parking tickets, café bills. When it comes to e-invoices, the question arises as to whether these must also be in a structured format. The answer is reassuring, and we’ll break it down for you.
A clarification first, as there is a common misconception here:
It is not the case that even a petrol receipt will have to be an e-invoice in future. Small-value invoices are expressly exempt from the e-invoicing requirement.
Section 33 of the Value Added Tax Implementation Ordinance defines what constitutes a small-value invoice. Simplified requirements apply to these documents in any case.
This article explains the €250 threshold, the simplified mandatory details and what you need to bear in mind when receiving and passing these documents on to us.
What is a small-value invoice?
A small-value invoice is an invoice whose total amount does not exceed 250 euros gross. The amount refers to the entire invoice, including VAT, not to individual items.
VAT legislation provides for simplified mandatory details for such invoices. They therefore need to contain less information than a full invoice.
| Characteristic | Small-value invoice |
|---|---|
| Limit | up to 250 euros gross (including VAT) |
| Legal basis | Section 33 of the VAT Implementation Regulation (UStDV) |
| E-invoicing requirement | No, except |
| Mandatory details | Simplified |
Why small amounts are exempt
Invoices for small amounts are among the exceptions to the e-invoicing requirement. In addition to these, certain types of tax-exempt services and travel tickets are also exempt.
In practical terms, this means that no one is required to issue an e-invoice for a receipt up to 250 euros. A petrol receipt, a parking ticket or a small restaurant bill may still be issued as a standard receipt.
The vast majority of small everyday receipts fall under this exemption. For petrol receipts, parking tickets and similar receipts, the e-invoicing requirement does not change anything.
What details are required for a small-value invoice
Even though the requirements have been simplified, certain details must still be included. A small-amount invoice must include the full name and address of the supplier, the date of issue, the quantity and type of goods supplied or the scope and nature of the service provided, as well as the total amount payable, the corresponding tax amount and the applicable tax rate.
Unlike a full invoice, therefore, neither the recipient nor a sequential invoice number needs to be stated. This makes these documents practical for everyday use.
What applies when you receive them
Even though small amounts are exempt from the obligation to issue invoices, you may receive an e-invoice for more than 250 euros. As a business, you are generally obliged to accept e-invoices.
For small amounts themselves, you do not need to do anything special; they are treated in the same way as ordinary receipts. We cover how to receive e-invoices in general in a separate section. \[Link zu einem Hilfsartikel]
Submission to us
Please submit small-amount receipts to us as usual via the agreed method. As these are not structured e-invoices, the receipt in its usual form is sufficient.
Common sources of error
- Assuming that even small-value receipts require e-invoices: petrol receipts and similar documents up to 250 euros are exempt. An e-invoice is not required in these cases.
- Limit based on net amount: The €250 is a gross amount including VAT, not net.
- Tax rate missing: Even a small-value invoice must show the tax rate and the tax amount as a single figure. If this is missing, the right to deduct input tax is at risk.
- Receipt submitted in an illegible state: Faded thermal receipts are passed on without being backed up. Ensure you have a legible copy so that the receipt remains usable.
How we work together
For small amounts, you collect the receipts as before; we’ll take care of the bookkeeping.
Your tasks:
- Keep small-amount receipts complete and legible
- Submit receipts to us via the agreed method
- For larger amounts, check whether an e-invoice is required
Our tasks:
- Post the receipts and classify them for tax purposes
- Check the input VAT deduction
- Provide support with any questions regarding the 250-euro threshold
We will agree the exact breakdown with you.
Frequently asked questions
Does a petrol receipt have to be an e-invoice?
No. Receipts up to 250 euros are small-value invoices and are exempt from the e-invoicing requirement. The fuel receipt may remain a standard receipt.
Up to what amount does a small-value invoice apply?
Up to 250 euros gross, i.e. including VAT. If the total amount exceeds this, the full invoicing requirements apply.
What details must a small-value invoice contain?
The name and address of the supplier, the date of issue, the quantity and nature of the service, the total amount payable including VAT, and the VAT rate. The recipient and invoice number are not required.
Does the exemption also apply to the e-invoicing requirement for amounts over 250 euros?
No. As soon as the total amount exceeds 250 euros and the transaction is between businesses, the e-invoicing requirement may apply. The exemption applies only to small amounts.
Do I need to submit small-value invoices to you in a different way?
No. You should submit small-amount invoices via the agreed method as before. The only important thing is that they are legible and complete. \[Link zu einem Hilfsartikel]
Legal notice
This article provides an overview and does not replace individual advice. The treatment of individual documents depends on the specific circumstances; the current legal position is decisive.
If you have any questions about your receipts, please contact us directly.
As at: June 2026