Invoices up to €250 (including VAT) and travel tickets are permanently exempt from the structured format requirement. Businesses on the small-business scheme (§19 UStG, no VAT charged) may keep issuing non-structured invoices until December 31, 2027 — but must still be able to RECEIVE structured e-invoices, and their format relief ends January 2028.
What to do
1
If you're a Kleinunternehmer (§19), diarize January 2028 — your issuing relief ends then
2
Don't build your process around the €250 exception; mixed invoicing gets messy fast
Risk if ignored: Assuming a business-level exemption when the rule is document-level (€250 is per invoice, not per business) creates compliance gaps.
Sources: ClearTax — e-invoicing exemptions in Germany · Norman — small business VAT exemption Germany
✓ Verified against sources on 2026-08-09 · updated when the regulation changes