# Accounting for German Skilled Trades: Bauabzugsteuer and §13b Source: https://norman.finance/de/en/solutions/skilled-trades **For new accounts:** 75% off your first 3 months. No credit card needed. Create an account: https://app.norman.finance/sign-up?utm_source=ai_markdown&utm_medium=referral&utm_content=en-solutions-skilled-trades --- 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. - **Automated EÜR preparation:** Norman maintains your income-expenditure report continuously and prepares it automatically at year-end. - **Deductions you'd otherwise miss:** Norman's AI checks every expense for deductibility. No deduction slips through anymore. - **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. - **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. 1. **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. 2. **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. 3. **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. 4. **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. | | Norman | Manual without Norman | | --- | --- | --- | | 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. ### Self-employed (Freelancers & sole traders) - **Free**: Core accounting features. €0. - Unlimited e-invoicing - Tax write-off tips - AI Autopilot - Connect to ChatGPT & Claude - Receipt scanning (OCR) - Norman AI usage limits - **Klein**: For Kleinunternehmer. Monthly: €12/month (excl. VAT). Yearly: €9/month (excl. VAT). -75% for 3 months: €3/month (excl. VAT), then €12. - Bank sync - Annual tax declarations (EÜR) - Personal income tax - Declare salary as an employee - UStVA & ZM filing - Higher Norman AI limits - **Pro**: For self-employed charging VAT. Monthly: €28/month (excl. VAT). Yearly: €21/month (excl. VAT). -75% for 3 months: €7/month (excl. VAT), then €28. - VAT returns - All tax declarations - Tax efficiency score - Receipt auto-matching - Up to 5 bank accounts synced - Maximum Norman AI limits ### Companies (UGs & GmbHs) - **Free**: Invoicing and bookkeeping. €0. - Complete double-entry bookkeeping - AI Autopilot - Unlimited e-invoicing - Bank sync (1 account) - Norman AI usage limits - **Pro**: Reports, insights, and advisor tools. Monthly: €12/month (excl. VAT). Yearly: €9/month (excl. VAT). -75% for 3 months: €3/month (excl. VAT), then €12. - BWA & financial reports - DATEV export - Tax advisor access - Multi-user access - Higher Norman AI limits - **Max**: Annual accounts and every tax filing. Monthly: €52/month (excl. VAT). Yearly: €39/month (excl. VAT). -75% for 3 months: €13/month (excl. VAT), then €52. - UStVA & ZM filing - Corporate & trade tax - Annual accounts with E-Bilanz - Bank sync (5 accounts) - Maximum Norman AI limits **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 free](https://app.norman.finance/sign-up) ## FAQ ### 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. ## Related pages - [Self-employed](https://norman.finance/de/en/self-employed): Norman keeps invoices, receipts, bookkeeping, and German tax workflows organized for self-employed operators. - [GmbH](https://norman.finance/de/en/gmbh): Norman automates bookkeeping, invoices, payments, and German tax workflows for GmbHs. - [E-invoicing mandate](https://norman.finance/de/en/e-invoicing/mandate): Germany's B2B e-invoicing mandate hits receiving from 2025 and sending from 2027 and 2028. Norman shows what applies when and runs it in the live workflow. - [Accounting](https://norman.finance/de/en/accounting): Norman keeps receipts, bank transactions, and categories connected, so your bookkeeping stays current week by week. - [VAT return](https://norman.finance/de/en/vat-return): Norman calculates your German VAT return (UStVA) from bank and receipts and submits it to the Finanzamt via ELSTER. For GmbH, UG and the self-employed. - [Receipt capture](https://norman.finance/de/en/receipt-capture): Norman captures receipts from uploads, email, and invoice workflows, reads the data automatically, and keeps open items visible before month-end. - [GoBD compliance](https://norman.finance/de/en/gobd-compliance): Norman meets GoBD: audit-proof receipt archiving, timestamped change history, procedure documentation, and structured data access for tax audits.