Invoices without VAT under § 13b
On construction services to other construction businesses the recipient owes the VAT. Norman issues the invoice without VAT and with the note that the recipient is liable.
Accounting for skilled trades in Germany
In the trades, cash flow hangs on two documents: the exemption certificate and a correct invoice. Without the first, your client withholds 15%. Show VAT on the second where none belongs, and you owe it anyway.
For businesses that work on site, not at a desk
From the EÜR to VAT returns to income tax: Norman prepares, reviews, and submits everything directly to the tax office.
EÜR
2025
Revenue€51,600
Expenses€13,200
Advertising€8,400
Travel costs€3,100
Meals€1,700
Profit€38,400
Automated EÜR preparation
Norman maintains your income-expenditure report continuously and prepares it automatically at year-end.
DEDUCTIONS
Advertising
Travel costs
No software?
No office / home office?
73
Tax score
Deductions you'd otherwise miss
Norman's AI checks every expense for deductibility. No deduction slips through anymore.
Income Tax
2025
EÜR profit
€38,400Salary
€42,000Salary (partner)
€36,800Crypto gains
€1,200Est. additional income tax€4,260
Income tax declaration
Norman pre-fills your income tax declaration with data from your ongoing bookkeeping.
ELSTER submission included
Submit your tax declarations directly from Norman to the tax office, no extra software needed.
Tax estimate
Live3.087,22 €
The next deadlineApril 10
Live tax estimates
See at any time how much tax is coming your way and plan ahead with real-time data.
What a trade business needs day to day
Four situations that do not come up in other industries.
Receipts that happen on site
Builders' merchant, fuel, a spare part: a photo is enough. Norman reads the receipt, files it, and books it into the EÜR.
Deducting tools correctly
Up to €800 net immediately as a low-value asset, above that over the useful life. Norman recognises the threshold and depreciates larger purchases.
E-invoices to business clients
Required from 2027 for businesses above €800,000 turnover, from 2028 for everyone. Norman generates XRechnung and ZUGFeRD from your ordinary invoice.
What Norman takes off your month-end
Norman reduces recurring finance work before receipts, VAT, and deadlines become a problem.
8 hours
sorting receipts each month
5 tools
to keep in sync
Tax stress
before every deadline
Norman instead of manual finance routine
Receipts, invoices, tax data, and advisor handoff work together instead of splitting across five tools.
| | |
|---|---|---|
| Receipts | Captured and categorized as they arrive | Pile up in your inbox and shoeboxes |
| Client invoices | One workflow with automatic reminders | Word template and manual sending |
| EÜR & VAT returns | Prepared from live data | Built in spreadsheets at deadline |
| Advisor handoff | One login, structured data | ZIP via email and follow-ups |
Plans that grow with your workflow
Start free and unlock tax, team, and automation features when you need them.
Yearly (3 months free)Monthly
Free
Core accounting for free.
€0
/month (excl. VAT)
- Unlimited e-invoicing
- Tax write-off tips
- Bank sync
- AI Autopilot
- Connect to ChatGPT & Claude
Klein
For Kleinunternehmer.
€9
- 25%
/month (excl. VAT)
- Annual tax declarations (EÜR)
- Personal income tax
- Declare salary as an employee
- EU revenue reports (ZM)
- Invoicing pro plan
Pro
For self-employed charging VAT.
€21
- 25%
/month (excl. VAT)
- VAT returns
- All tax declarations
- Tax efficiency score
- Receipt auto-matching
- Invoicing pro plan
Receipts from the site, bookkeeping without the evening at a desk
Norman captures receipts by photo, files them automatically, and keeps your EÜR and VAT current.
Start for freeFAQ
How do I get a § 48b exemption certificate?
You apply at your local tax office. It is granted if you have no tax arrears and have met your filing obligations. The certificate is time-limited, usually three years, and you present it to your clients. Without it, the client is obliged to withhold 15%.
What happens if my client withholds the 15%?
The money is not lost: the withheld amount is credited against your taxes, first wage tax, then prepayments and income or corporate tax. A refund application is possible. The problem is liquidity, not the final tax burden.
When does reverse charge under § 13b UStG apply?
When you supply a construction service to a business that itself supplies construction services on a sustained basis. The recipient then owes the VAT. Your invoice carries no VAT and instead notes that the recipient is liable. If you show VAT anyway, you owe it in addition under § 14c UStG.
Do I need a Meisterbrief to run a trade business?
For the regulated trades in Annex A of the Handwerksordnung, yes; for the non-regulated trades in Annex B, no. Registration runs through the Handwerkskammer. It changes nothing about your tax position — it decides whether you may run the business at all.
Can I deduct tools immediately?
Up to €800 net per item, immediately and in full, as a low-value asset. Above that you depreciate over the useful life. For vehicles and larger machines it is also worth looking at the Investitionsabzugsbetrag, which lets you bring part of the cost forward.
Does my trade business have to issue e-invoices?
You have had to receive them since 1 January 2025. You must issue them from 1 January 2027 if your total 2026 turnover exceeded €800,000, otherwise from 1 January 2028. Invoices to private homeowners are out of scope; invoices to businesses and public authorities are not.