[{"data":1,"prerenderedAt":3927},["ShallowReactive",2],{"de-blog/e-rechnung-software-vergleich":3,"de-global-content":1716,"de-article-global-content":3030,"de-blog-article-more-articles-619587835":3282,"MarkdownRenderer_ruIJEjktb4l89V7d5TmMLg1k1zjNQDdZ9hP5c5gxWvc":3920},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":1703,"full_slug":1704,"sort_by_date":44,"position":1705,"tag_list":1706,"is_startpage":29,"parent_id":1707,"meta_data":44,"group_id":1708,"first_published_at":1709,"release_id":44,"lang":50,"path":44,"alternates":1710,"default_full_slug":1711,"translated_slugs":1712},"E-Rechnung-Software im Vergleich 2026: Fristen, Formate und Auswahlkriterien","2025-02-03T12:03:36.704Z","2026-11-03T12:14:04.263Z","2026-11-03T12:14:04.305Z",619587835,"d967f90f-7e59-47ee-b52a-9bfe9cd7bbfa",{"_uid":11,"roles":12,"title":4,"author":13,"topics":60,"content":92,"noIndex":29,"category":1624,"language":1650,"component":1637,"heroMedia":1651,"sidebarCta":1660,"publishedAt":1661,"redirectUrl":25,"listingImage":1662,"metaDescription":1663,"bottomArticleCta":1664,"componentsAfterTheArticle":1702},"d834024f-3970-4a1d-9ef1-42071c878492",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":42,"full_slug":43,"sort_by_date":44,"position":45,"tag_list":46,"is_startpage":29,"parent_id":47,"meta_data":44,"group_id":48,"first_published_at":49,"release_id":44,"lang":50,"path":44,"alternates":51,"default_full_slug":52,"translated_slugs":53,"_stopResolving":59},"Isabelle Beyer","2022-10-19T17:44:12.668Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:22.708Z",206168000,"5b8f9808-4cec-4117-b1f7-1fb63364deeb",{"_uid":21,"name":14,"links":22,"picture":23,"lastName":30,"component":31,"firstName":32,"description":33},"48fe3a4a-defa-4699-a21e-0fd78acc900d",[],{"id":24,"alt":25,"name":25,"focus":25,"title":25,"source":25,"filename":26,"copyright":25,"fieldtype":27,"meta_data":28,"is_external_url":29},19031456,"","https://a.storyblok.com/f/146026/2316x3088/fd195b6b2d/isabelle_author-pic.jpeg","asset",{},false,"Beyer","author","Isabelle",{"type":34,"content":35},"doc",[36],{"type":37,"content":38},"paragraph",[39],{"text":40,"type":41},"Isabelle ist Senior Content Managerin bei Spendesk. Mit über fünf Jahren Erfahrung in der deutschen Tech-Branche – insbesondere in den Bereichen FinTech, InsurTech und E-Commerce – beleuchtet sie aktuelle Entwicklungen und Trends, die Unternehmen jeder Größe dabei helfen, effizienter zu arbeiten.","text","isabelle-beyer","de/blog/author/isabelle-beyer",null,-1020,[],176408854,"222c1a40-93c3-4aac-9607-a206b5d130b6","2022-11-02T15:25:39.435Z","de",[],"blog/author/isabelle-beyer",[54,56,57],{"path":52,"name":44,"lang":55,"published":44},"fr",{"path":52,"name":44,"lang":50,"published":44},{"path":52,"name":44,"lang":58,"published":44},"es",true,[61],{"name":62,"created_at":63,"published_at":64,"updated_at":65,"id":66,"uuid":67,"content":68,"slug":79,"full_slug":80,"sort_by_date":44,"position":81,"tag_list":82,"is_startpage":29,"parent_id":83,"meta_data":44,"group_id":84,"first_published_at":85,"release_id":44,"lang":50,"path":44,"alternates":86,"default_full_slug":87,"translated_slugs":88,"_stopResolving":59},"Rechnungsverwaltung","2022-10-19T17:57:57.215Z","2026-09-29T09:14:20.742Z","2026-09-29T09:14:20.758Z",206171431,"be1b855b-c791-4574-9787-eb9772904887",{"seo":69,"_uid":77,"name":62,"component":78},[70],{"_uid":71,"noIndex":29,"component":72,"metaFields":73},"0b64be8e-35d7-4c7d-9ae9-a4bbc2c5fb9a","seo",{"_uid":74,"plugin":75,"description":76},"d7dea043-a351-4333-8909-c67c4e8048b9","meta-fields","Rechnungsverwaltung leicht gemacht: Erfassung, Freigabe und Zahlung von Lieferantenrechnungen mit weniger manuellem Aufwand.","b0df22cd-75d4-4f73-a52c-871ced49a4d3","tag","rechnungsverwaltung","de/blog/topic/rechnungsverwaltung",-350,[],176456153,"3a5d510d-faf0-479d-a850-510efd01fc17","2022-11-02T15:24:45.775Z",[],"blog/topic/rechnungsverwaltung",[89,90,91],{"path":87,"name":44,"lang":55,"published":44},{"path":87,"name":44,"lang":50,"published":44},{"path":87,"name":44,"lang":58,"published":44},{"type":34,"attrs":93,"content":94},{"backgroundColor":44},[95,112,123,137,145,152,173,179,291,297,303,309,315,321,326,339,345,350,361,366,376,382,388,394,399,413,418,432,438,452,457,463,507,513,518,523,528,533,590,595,600,605,610,615,620,640,653,658,663,668,673,710,715,720,725,730,735,748,753,758,763,768,913,918,928,938,948,965,975,985,995,1005,1010,1021,1458,1461,1466,1476,1489,1495,1501,1514,1521,1526,1532,1538,1599,1619],{"type":37,"attrs":96,"content":98},{"textAlign":44,"key":97},"p-0",[99,101,110],{"text":100,"type":41},"Sie öffnen Ihr E-Mail-Postfach und finden eine ",{"text":102,"type":41,"marks":103},"ZUGFeRD-Rechnung",[104],{"type":105,"attrs":106},"link",{"href":107,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.spendesk.com/de/blog/zugferd-rechnung/","_blank","url",{"text":111,"type":41}," von einem wichtigen Lieferanten. Ihr bisheriges Buchhaltungsprogramm zeigt zwar das PDF an, kann die eingebetteten XML-Daten aber nicht verarbeiten. Gleichzeitig stellt sich die Frage: Muss Ihr Unternehmen bereits ab Januar 2027 selbst E-Rechnungen ausstellen oder erst ab 2028?",{"type":113,"attrs":114},"blok",{"id":115,"body":116},"3136b783-e42d-4be6-aad7-4bc35268cef6",[117],{"_uid":118,"text":119,"color":120,"title":121,"component":122},"i-a5d9d136-2bc2-4852-a0c8-4bd57f45e261","- Seit dem **1. Januar 2025** müssen inländische Unternehmen E-Rechnungen empfangen können. Dafür reicht grundsätzlich ein E-Mail-Postfach aus.\n- Unternehmen mit mehr als **800.000 Euro Vorjahresumsatz** müssen für verpflichtende inländische B2B-Umsätze ab dem **1. Januar 2027** E-Rechnungen ausstellen.\n- Unternehmen mit bis zu 800.000 Euro Vorjahresumsatz dürfen sonstige Rechnungen, darunter PDF-Rechnungen, noch bis Ende 2027 nutzen. Ab 2028 gilt grundsätzlich die E-Rechnungspflicht für alle übrigen Unternehmen.\n- Eine einfache PDF-Datei ist keine E-Rechnung im gesetzlichen Sinn. Während der Übergangsphase bleibt sie mit Zustimmung des Empfängers jedoch weiterhin zulässig.\n- Kleinunternehmer sind von der Pflicht zur **Ausstellung** einer E-Rechnung ausgenommen. Sie müssen E-Rechnungen trotzdem empfangen können.\n- Bei XRechnung und ZUGFeRD muss der strukturierte XML-Datensatz erhalten bleiben. E-Rechnungen sind grundsätzlich acht Jahre aufzubewahren.","purple","Das Wichtigste zuerst","callout",{"type":37,"attrs":124,"content":126},{"textAlign":44,"key":125},"p-1",[127,129,135],{"text":128,"type":41},"Die Antwort hängt vor allem vom Vorjahresumsatz, der Art des Umsatzes und dem verwendeten Rechnungsformat ab. Seit 2025 müssen inländische Unternehmen ",{"text":130,"type":41,"marks":131},"E-Rechnungen empfangen",[132],{"type":105,"attrs":133},{"href":134,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",{"text":136,"type":41}," können. Die Pflicht zur Ausstellung tritt dagegen stufenweise in Kraft. Welche Software dafür sinnvoll ist, hängt wiederum vom Rechnungsvolumen, den Freigabeprozessen und der Buchhaltungsintegration ab.",{"type":113,"attrs":138},{"id":139,"body":140},"1fae08d3-2581-4364-aa27-d51a8a08d337",[141],{"_uid":142,"html":143,"component":144},"i-a9b10ad6-c290-4736-b5b0-bdfd7bc36f72","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-20f7a1c6-3e75-41b5-8375-a53f306e944d\">\u003Cspan class=\"hs-cta-node hs-cta-20f7a1c6-3e75-41b5-8375-a53f306e944d\" id=\"hs-cta-20f7a1c6-3e75-41b5-8375-a53f306e944d\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/20f7a1c6-3e75-41b5-8375-a53f306e944d\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-20f7a1c6-3e75-41b5-8375-a53f306e944d\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/20f7a1c6-3e75-41b5-8375-a53f306e944d.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '20f7a1c6-3e75-41b5-8375-a53f306e944d', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":146,"attrs":147,"content":149},"heading",{"level":148,"textAlign":44},2,[150],{"text":151,"type":41},"E-Rechnungspflicht 2026: Diese Fristen gelten",{"type":37,"attrs":153,"content":155},{"textAlign":44,"key":154},"p-2",[156,158,163,165,171],{"text":157,"type":41},"Mit dem ",{"text":159,"type":41,"marks":160},"Wachstumschancengesetz",[161],{"type":105,"attrs":162},{"href":134,"uuid":44,"anchor":44,"target":108,"linktype":109},{"text":164,"type":41}," wurden die Rechnungsregeln in ",{"text":166,"type":41,"marks":167},"§ 14 UStG",[168],{"type":105,"attrs":169},{"href":170,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.gesetze-im-internet.de/ustg_1980/__14.html",{"text":172,"type":41}," neu gefasst. Seit dem 1. Januar 2025 gilt eine E-Rechnung nur noch dann als E-Rechnung, wenn sie in einem strukturierten elektronischen Format ausgestellt, übermittelt und empfangen wird und eine elektronische Verarbeitung ermöglicht. Eine einfache PDF-Datei ist seitdem eine sogenannte sonstige Rechnung, keine E-Rechnung im gesetzlichen Sinn. ",{"type":37,"attrs":174,"content":176},{"textAlign":44,"key":175},"p-3",[177],{"text":178,"type":41},"Für Unternehmen ergibt sich folgender Zeitplan:",{"type":180,"content":181},"table",[182,210,231,251,271],{"type":183,"content":184},"tableRow",[185,199],{"type":186,"attrs":187,"content":189},"tableHeader",{"colspan":188,"rowspan":188,"colwidth":44},1,[190],{"type":37,"attrs":191,"content":193},{"textAlign":44,"key":192},"p-4",[194],{"text":195,"type":41,"marks":196},"Zeitraum",[197],{"type":198},"bold",{"type":186,"attrs":200,"content":201},{"colspan":188,"rowspan":188,"colwidth":44},[202],{"type":37,"attrs":203,"content":205},{"textAlign":44,"key":204},"p-5",[206],{"text":207,"type":41,"marks":208},"Was gilt?",[209],{"type":198},{"type":183,"content":211},[212,222],{"type":213,"attrs":214,"content":215},"tableCell",{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[216],{"type":37,"attrs":217,"content":219},{"textAlign":44,"key":218},"p-6",[220],{"text":221,"type":41},"Seit 1. Januar 2025",{"type":213,"attrs":223,"content":224},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[225],{"type":37,"attrs":226,"content":228},{"textAlign":44,"key":227},"p-7",[229],{"text":230,"type":41},"Inländische Unternehmen müssen E-Rechnungen empfangen können. Ein E-Mail-Postfach reicht grundsätzlich aus.",{"type":183,"content":232},[233,242],{"type":213,"attrs":234,"content":235},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[236],{"type":37,"attrs":237,"content":239},{"textAlign":44,"key":238},"p-8",[240],{"text":241,"type":41},"2025 und 2026",{"type":213,"attrs":243,"content":244},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[245],{"type":37,"attrs":246,"content":248},{"textAlign":44,"key":247},"p-9",[249],{"text":250,"type":41},"Papier- und PDF-Rechnungen bleiben in der Übergangsphase zulässig. Eine PDF-Rechnung setzt grundsätzlich die Zustimmung des Empfängers voraus.",{"type":183,"content":252},[253,262],{"type":213,"attrs":254,"content":255},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[256],{"type":37,"attrs":257,"content":259},{"textAlign":44,"key":258},"p-10",[260],{"text":261,"type":41},"2027",{"type":213,"attrs":263,"content":264},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[265],{"type":37,"attrs":266,"content":268},{"textAlign":44,"key":267},"p-11",[269],{"text":270,"type":41},"Unternehmen mit mehr als 800.000 Euro Vorjahresumsatz müssen für verpflichtende inländische B2B-Umsätze E-Rechnungen ausstellen. Unternehmen bis einschließlich 800.000 Euro dürfen sonstige Rechnungen noch bis Ende 2027 verwenden.",{"type":183,"content":272},[273,282],{"type":213,"attrs":274,"content":275},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[276],{"type":37,"attrs":277,"content":279},{"textAlign":44,"key":278},"p-12",[280],{"text":281,"type":41},"Ab 2028",{"type":213,"attrs":283,"content":284},{"colspan":188,"rowspan":188,"colwidth":44,"backgroundColor":44},[285],{"type":37,"attrs":286,"content":288},{"textAlign":44,"key":287},"p-13",[289],{"text":290,"type":41},"Die Übergangsregelungen laufen grundsätzlich aus. Dann müssen auch die übrigen Unternehmen für verpflichtende inländische B2B-Umsätze E-Rechnungen ausstellen.",{"type":37,"attrs":292,"content":294},{"textAlign":44,"key":293},"p-14",[295],{"text":296,"type":41},"Die Umsatzgrenze bezieht sich auf den Vorjahresumsatz des Rechnungsausstellers. Für die Frage, ob die Pflicht ab 2027 gilt, ist daher grundsätzlich der Umsatz des Jahres 2026 relevant. Die Regelung betrifft vor allem Umsätze zwischen inländischen Unternehmen. Rechnungen an Privatpersonen fallen nicht unter diese B2B-Pflicht. ",{"type":146,"attrs":298,"content":300},{"level":299,"textAlign":44},3,[301],{"text":302,"type":41},"Ist eine PDF-Rechnung noch erlaubt?",{"type":37,"attrs":304,"content":306},{"textAlign":44,"key":305},"p-15",[307],{"text":308,"type":41},"Ja, aber nur innerhalb der jeweiligen Übergangsregelung oder bei einem gesetzlich zulässigen Ausnahmefall. Zwischen 2025 und Ende 2026 können Unternehmen weiterhin Papier- oder sonstige Rechnungen ausstellen. Eine PDF-Rechnung per E-Mail erfordert dabei grundsätzlich die Zustimmung des Empfängers.",{"type":37,"attrs":310,"content":312},{"textAlign":44,"key":311},"p-16",[313],{"text":314,"type":41},"Das Gesetz schreibt keine bestimmte Form dieser Zustimmung vor. Für die eigene Dokumentation empfiehlt es sich dennoch, die vereinbarte Rechnungsform nachvollziehbar festzuhalten. ",{"type":37,"attrs":316,"content":318},{"textAlign":44,"key":317},"p-17",[319],{"text":320,"type":41},"Unternehmen mit einem Vorjahresumsatz von bis zu 800.000 Euro profitieren zusätzlich von einer verlängerten Übergangsregelung bis Ende 2027. Ein nicht EN-16931-konformes EDI-Verfahren darf ebenfalls noch bis Ende 2027 genutzt werden, sofern die gesetzlichen Voraussetzungen erfüllt sind. ",{"type":146,"attrs":322,"content":323},{"level":148,"textAlign":44},[324],{"text":325,"type":41},"Was ist eine echte E-Rechnung?",{"type":37,"attrs":327,"content":329},{"textAlign":44,"key":328},"p-18",[330,332,337],{"text":331,"type":41},"Eine E-Rechnung ist nicht einfach eine digitale Rechnung. Entscheidend ist, dass die Rechnungsdaten in strukturierter Form vorliegen und elektronisch verarbeitet werden können. Die Grundlage bildet die europäische Norm ",{"text":333,"type":41,"marks":334},"EN 16931",[335],{"type":105,"attrs":336},{"href":134,"uuid":44,"anchor":44,"target":108,"linktype":109},{"text":338,"type":41},".",{"type":37,"attrs":340,"content":342},{"textAlign":44,"key":341},"p-19",[343],{"text":344,"type":41},"In Deutschland sind vor allem zwei Formate verbreitet:",{"type":146,"attrs":346,"content":347},{"level":299,"textAlign":44},[348],{"text":349,"type":41},"XRechnung",{"type":37,"attrs":351,"content":353},{"textAlign":44,"key":352},"p-20",[354,359],{"text":349,"type":41,"marks":355},[356],{"type":105,"attrs":357},{"href":358,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.spendesk.com/de/blog/xrechnung/",{"text":360,"type":41}," ist ein rein strukturiertes XML-Format. Es enthält keine zusätzliche PDF-Darstellung und ist für Menschen ohne Viewer nur schwer lesbar. XRechnung wird insbesondere im Austausch mit Behörden und öffentlichen Auftraggebern verwendet.",{"type":146,"attrs":362,"content":363},{"level":299,"textAlign":44},[364],{"text":365,"type":41},"ZUGFeRD",{"type":37,"attrs":367,"content":369},{"textAlign":44,"key":368},"p-21",[370,374],{"text":365,"type":41,"marks":371},[372],{"type":105,"attrs":373},{"href":107,"uuid":44,"anchor":44,"target":108,"linktype":109},{"text":375,"type":41}," ist ein hybrides Format. Es kombiniert ein lesbares PDF mit einem eingebetteten XML-Datensatz. Dadurch kann die Rechnung sowohl visuell geprüft als auch automatisiert verarbeitet werden.",{"type":37,"attrs":377,"content":379},{"textAlign":44,"key":378},"p-22",[380],{"text":381,"type":41},"Wichtig: Bei einer hybriden E-Rechnung ist seit Einführung der obligatorischen E-Rechnung der strukturierte XML-Teil maßgeblich. Weichen PDF und XML voneinander ab, sind grundsätzlich die strukturierten Rechnungsdaten entscheidend. Die PDF-Ansicht sollte daher nicht ungeprüft als alleinige Grundlage verwendet werden. ",{"type":37,"attrs":383,"content":385},{"textAlign":44,"key":384},"p-23",[386],{"text":387,"type":41},"XRechnung und ZUGFeRD ab Version 2.0.1 erfüllen grundsätzlich die umsatzsteuerlichen Anforderungen, sofern das konkrete Profil und die enthaltenen Daten den Vorgaben entsprechen. Auch andere Formate können zulässig sein, wenn sie die Anforderungen der EN 16931 erfüllen oder eine vollständige und korrekte Extraktion der erforderlichen Rechnungsangaben ermöglichen. ",{"type":37,"attrs":389,"content":391},{"textAlign":44,"key":390},"p-24",[392],{"text":393,"type":41},"Eine einfache PDF-Datei, ein Word-Dokument oder ein Scan ist dagegen keine E-Rechnung. Solche Dokumente können während der Übergangsphase weiterhin als sonstige Rechnungen zulässig sein, enthalten aber keinen strukturierten Datensatz.",{"type":146,"attrs":395,"content":396},{"level":299,"textAlign":44},[397],{"text":398,"type":41},"Wie lässt sich eine XRechnung öffnen?",{"type":37,"attrs":400,"content":402},{"textAlign":44,"key":401},"p-25",[403,405,411],{"text":404,"type":41},"Für XRechnungen benötigen Unternehmen einen Viewer oder eine Software, die den XML-Datensatz visualisiert. Das Bundesfinanzministerium stellt dafür den kostenlosen ",{"text":406,"type":41,"marks":407},"E-Rechnungsviewer der Finanzverwaltung",[408],{"type":105,"attrs":409},{"href":410,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.e-rechnung.elster.de/",{"text":412,"type":41}," bereit. Die Darstellung dient der Prüfung durch Menschen. Sie ersetzt nicht die Aufbewahrung des strukturierten Originaldatensatzes. ",{"type":146,"attrs":414,"content":415},{"level":148,"textAlign":44},[416],{"text":417,"type":41},"Was gilt für Kleinunternehmer?",{"type":37,"attrs":419,"content":421},{"textAlign":44,"key":420},"p-26",[422,424,430],{"text":423,"type":41},"Kleinunternehmer sind von der Pflicht zur Ausstellung einer E-Rechnung ausgenommen. ",{"text":425,"type":41,"marks":426},"§ 34a UStDV",[427],{"type":105,"attrs":428},{"href":429,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.gesetze-im-internet.de/ustdv_1980/__34a.html",{"text":431,"type":41}," erlaubt es ihnen, weiterhin eine sonstige Rechnung, also beispielsweise eine Papierrechnung oder eine einfache PDF-Rechnung, auszustellen. Die Ausnahme betrifft jedoch nur die Ausstellung, nicht den Empfang. ",{"type":37,"attrs":433,"content":435},{"textAlign":44,"key":434},"p-27",[436],{"text":437,"type":41},"Seit 2025 müssen auch Kleinunternehmer E-Rechnungen empfangen können. Dafür genügt grundsätzlich ein E-Mail-Postfach. In der Praxis sollte zusätzlich geklärt sein, wie XML-Dateien geöffnet, geprüft und archiviert werden. ",{"type":37,"attrs":439,"content":441},{"textAlign":44,"key":440},"p-28",[442,444,450],{"text":443,"type":41},"Die ",{"text":445,"type":41,"marks":446},"Kleinunternehmerregelung nach § 19 UStG",[447],{"type":105,"attrs":448},{"href":449,"uuid":44,"anchor":44,"target":108,"linktype":109},"https://www.gesetze-im-internet.de/ustg_1980/__19.html",{"text":451,"type":41}," gilt grundsätzlich, wenn der Gesamtumsatz im vorangegangenen Kalenderjahr 25.000 Euro nicht überschritten hat und im laufenden Kalenderjahr 100.000 Euro nicht überschreitet. Wird die laufende Umsatzgrenze überschritten, endet die Kleinunternehmerregelung unter den gesetzlichen Voraussetzungen unmittelbar. 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