Law, tax and authorities
Small-amount invoice
In short and in plain language
A small-amount invoice is a bill for a small sum.
It needs fewer details than other bills.
A German rule on VAT says where the limit is.
Definition
A small-amount invoice is an invoice for a low total, for which German VAT law provides simplified details. The German VAT Implementation Ordinance sets out where the limit lies and which details are sufficient.