diff --git a/README.md b/README.md
index 607ea83..f6588d7 100644
--- a/README.md
+++ b/README.md
@@ -327,6 +327,11 @@ thumbnails per order row (`getProductImagesByIds()` in `app/lib/payload.ts`,
 a plain product-id → image-url lookup separate from the slug-keyed
 catalog, since an order only ever snapshots a numeric product id).
 
+**None of this renders at all for a Kleinunternehmer tenant** (built
+2026-07-24) — see "Kleinunternehmerregelung" below for the full list of
+touched spots and why some read a live setting and others a persisted
+per-order snapshot.
+
 ### Checkout state persistence
 
 `app/lib/checkoutDraft.ts` — `localStorage` under `ep_checkout_draft`,
@@ -833,6 +838,63 @@ turns out unregistered, the seller retroactively owes the VAT itself).
   live from the current catalog, which would show the wrong, VAT-inclusive
   figures for an exempt order).
 
+### Kleinunternehmerregelung (§19 UStG)
+
+Built 2026-07-24. `company-settings.kleinunternehmer` — a standing
+per-tenant setting (Payload backend), not a per-order decision like the
+VAT exemption above — when on, this tenant never charges VAT on anything,
+domestic or cross-border. See the Payload README's own
+"Kleinunternehmerregelung" section for the field/collection side; this one
+covers what changed here.
+
+- **`api/checkout/route.ts`** forces every item's `taxRatePercent` to `0`
+  when `getCompanySettings().kleinunternehmer` is on — deliberately
+  **without** de-grossing `unitPrice` the way `vatExempt` above does
+  (that exemption zero-rates what would otherwise be a positive-rate
+  charge, so de-grossing means the buyer pays less; a Kleinunternehmer
+  never charged VAT on the sale to begin with, so the catalog gross price
+  already *is* the actual net charge — confirmed with the user as the
+  intended business decision, not an engineering default). The VIES
+  lookup/`isExemptionEligibleCountry()` check is skipped entirely in this
+  branch too — there's no VAT for the intra-community rule to exempt
+  either. Snapshotted onto the new order as `Orders.kleinunternehmer`
+  (mirrors `vatExempt`'s own snapshot reasoning — see the Payload README).
+- **Storefront "inkl. X% MwSt." hints** — four spots read the *live*
+  setting (`getKleinunternehmer()` in `app/lib/payload.ts`, same ISR-cached
+  60s freshness as `getDefaultTaxRatePercent()`) and drop the MwSt. clause
+  entirely when it's on, since there's no order yet at that point to
+  snapshot from: `ProductGrid.tsx` (shop grid), `RelatedProducts.tsx`
+  (cart's upsell row), `Pricing.tsx`/`TodoKartenHero.tsx` (ToDo-Karten
+  landing page), `ProductSpotlight.tsx` (homepage). `Pricing.tsx`/
+  `ProductSpotlight.tsx` keep "zzgl. Versand" on its own when the MwSt.
+  clause drops; the other two had no such trailing clause to preserve.
+- **Every already-placed-order display reads the persisted snapshot
+  instead** — `OrderSnapshot.kleinunternehmer` (`app/lib/order.ts`,
+  written into `sessionStorage` at checkout, read by
+  `BestellbestaetigungContent.tsx`) and `CustomerOrderDetail.
+  kleinunternehmer` (`app/lib/customerAuth.ts`, read by
+  `/konto/bestellungen/[orderNumber]`) — never the live company-settings
+  value, for the identical "don't retroactively rewrite an already-issued
+  invoice's tax treatment" reason `vatExempt` already established. Both
+  pages replace the per-item "inkl. X% MwSt." hint and the `VatBreakdown`
+  summary with "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." —
+  taking precedence over the `vatExempt` note wherever both would
+  otherwise apply. `CheckoutContent.tsx`'s live VIES-exemption *preview*
+  is also gated off (`!kleinunternehmer && ...`) so a Kleinunternehmer
+  tenant never shows a misleading "wird steuerfrei berechnet" preview for
+  VAT that was never going to be charged either way.
+- **On-demand invoice/Stornorechnung/Gutschrift downloads**
+  (`api/account/orders/[orderNumber]/invoice/route.ts` and its
+  `correction-invoice` sibling) thread `order.kleinunternehmer` through to
+  `@einfach-produktiv/invoicing`'s renderers the same way they already
+  thread `vatExempt`.
+- **`app/company-settings-preview`'s Live Preview** merges the live-edited
+  `kleinunternehmer` checkbox onto the fixed `SAMPLE_INVOICE_ORDER` before
+  rendering (`kleinunternehmer` lives on `InvoiceOrder`, not
+  `InvoiceSeller` — see the invoicing package's own README on why), so an
+  admin sees the §19 UStG notice appear/disappear live as they toggle the
+  field, without this preview needing its own separate mechanism.
+
 ### Company Settings & Live Preview
 
 `company-settings` has a Live Preview button too, like `email-templates`
diff --git a/app/api/account/orders/[orderNumber]/correction-invoice/route.ts b/app/api/account/orders/[orderNumber]/correction-invoice/route.ts
index 7012494..ccb75a6 100644
--- a/app/api/account/orders/[orderNumber]/correction-invoice/route.ts
+++ b/app/api/account/orders/[orderNumber]/correction-invoice/route.ts
@@ -37,6 +37,7 @@ export async function GET(request: Request, { params }: { params: Promise<{ orde
       companyName: order.companyName,
       vatId: order.vatId,
       vatExempt: order.vatExempt,
+      kleinunternehmer: order.kleinunternehmer,
       deliveryMethod: order.deliveryMethod,
       street: order.street,
       packstationNumber: order.packstationNumber,
diff --git a/app/api/account/orders/[orderNumber]/invoice/route.ts b/app/api/account/orders/[orderNumber]/invoice/route.ts
index eb22bde..ef85815 100644
--- a/app/api/account/orders/[orderNumber]/invoice/route.ts
+++ b/app/api/account/orders/[orderNumber]/invoice/route.ts
@@ -34,6 +34,7 @@ export async function GET(request: Request, { params }: { params: Promise<{ orde
       companyName: order.companyName,
       vatId: order.vatId,
       vatExempt: order.vatExempt,
+      kleinunternehmer: order.kleinunternehmer,
       deliveryMethod: order.deliveryMethod,
       street: order.street,
       packstationNumber: order.packstationNumber,
diff --git a/app/api/checkout/route.ts b/app/api/checkout/route.ts
index ec03c62..dfcad22 100644
--- a/app/api/checkout/route.ts
+++ b/app/api/checkout/route.ts
@@ -141,6 +141,15 @@ export async function POST(request: Request) {
   // Re-price everything server-side — never trust client-submitted prices.
   const [productsBySlug, companySettings] = await Promise.all([fetchProductsBySlug(), getCompanySettings()]);
   const defaultTaxRate = companySettings?.taxRatePercent ?? 19;
+  // §19 UStG — a Kleinunternehmer tenant never charges VAT on anything,
+  // full stop, so every item's tax rate is forced to 0% here regardless of
+  // its own catalog/company-settings default rate. Unlike the
+  // intra-community exemption below, prices are NOT de-grossed — see
+  // Orders.ts's own kleinunternehmer field comment and this shop's
+  // Kleinunternehmer decision: catalog gross prices stay exactly what they
+  // are, they simply never had a VAT component charged on top in the
+  // first place.
+  const kleinunternehmer = Boolean(companySettings?.kleinunternehmer);
   const items: {
     productId: number;
     productName: string;
@@ -182,7 +191,7 @@ export async function POST(request: Request) {
       quantity: line.qty,
       unitPrice: variant?.priceOverride ?? product.price,
       imageUrl,
-      taxRatePercent: product.taxRatePercent ?? defaultTaxRate,
+      taxRatePercent: kleinunternehmer ? 0 : (product.taxRatePercent ?? defaultTaxRate),
       bundleContents: describeBundleContents(product),
       variantName: variant?.name ?? null,
     });
@@ -227,8 +236,13 @@ export async function POST(request: Request) {
   // unset in that case too).
   let vatExempt = false;
   let vatIdValidatedAt: string | null = null;
+  // A Kleinunternehmer never charges VAT on any sale, domestic or
+  // cross-border — the intra-community exemption exists to zero-rate what
+  // would otherwise be a positive-rate charge, which never applies here in
+  // the first place, so the VIES lookup is skipped entirely (also saves an
+  // unneeded network round-trip).
   const buyerDestinationCountry = destinationCountry(body.country, Boolean(body.hasDifferentShippingAddress), body.shippingCountry);
-  if (normalizedVatId) {
+  if (!kleinunternehmer && normalizedVatId) {
     const viesResult = await checkVatIdViaVies(normalizedVatId);
     if (viesResult.ok && viesResult.valid) {
       vatIdValidatedAt = new Date().toISOString();
@@ -275,6 +289,7 @@ export async function POST(request: Request) {
     companyName: body.companyName || undefined,
     vatId: normalizedVatId,
     vatExempt,
+    kleinunternehmer,
     vatIdValidatedAt,
     deliveryMethod: body.deliveryMethod,
     street: body.street,
@@ -335,6 +350,7 @@ export async function POST(request: Request) {
       companyName: body.companyName || undefined,
       vatId: normalizedVatId,
       vatExempt,
+      kleinunternehmer,
       deliveryMethod: body.deliveryMethod,
       street: body.street,
       packstationNumber: body.packstationNumber,
@@ -393,5 +409,6 @@ export async function POST(request: Request) {
     discountCode: body.discountCode || null,
     discountAmount,
     vatExempt,
+    kleinunternehmer,
   });
 }
diff --git a/app/bestellbestaetigung/components/BestellbestaetigungContent.tsx b/app/bestellbestaetigung/components/BestellbestaetigungContent.tsx
index 3acc46a..ab82171 100644
--- a/app/bestellbestaetigung/components/BestellbestaetigungContent.tsx
+++ b/app/bestellbestaetigung/components/BestellbestaetigungContent.tsx
@@ -33,7 +33,8 @@ function parseOrderSnapshot(raw: string): OrderSnapshot | null {
       typeof data.paymentMethodTitle !== "string" ||
       (data.discountCode !== null && typeof data.discountCode !== "string") ||
       typeof data.discountAmount !== "number" ||
-      typeof data.vatExempt !== "boolean"
+      typeof data.vatExempt !== "boolean" ||
+      typeof data.kleinunternehmer !== "boolean"
     ) {
       return null;
     }
@@ -229,7 +230,7 @@ export function BestellbestaetigungContent({ defaultTaxRate }: { defaultTaxRate:
                       {entry.variant ? ` (${entry.variant})` : ""}
                     </p>
                     <p className="text-label text-text-muted">
-                      {entry.qty} × {formatPrice(unitPrice)} <span>inkl. {taxRate}% MwSt.</span>
+                      {entry.qty} × {formatPrice(unitPrice)} {!order.kleinunternehmer && <span>inkl. {taxRate}% MwSt.</span>}
                     </p>
                   </div>
                   <p className="text-body-sm text-text-primary whitespace-nowrap">
@@ -281,7 +282,9 @@ export function BestellbestaetigungContent({ defaultTaxRate }: { defaultTaxRate:
                   <span className="flex-1" />
                   <span className="font-bold text-h-small text-text-primary">{formatPrice(total)}</span>
                 </div>
-                {order.vatExempt ? (
+                {order.kleinunternehmer ? (
+                  <p className="text-label text-text-muted">Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</p>
+                ) : order.vatExempt ? (
                   <p className="text-label text-text-muted">Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)</p>
                 ) : (
                   <VatBreakdown groups={taxBreakdown} />
diff --git a/app/cart/components/CartContent.tsx b/app/cart/components/CartContent.tsx
index a15c646..17e6bfd 100644
--- a/app/cart/components/CartContent.tsx
+++ b/app/cart/components/CartContent.tsx
@@ -22,6 +22,7 @@ export function CartContent({
   freeShippingThreshold,
   shippingSettings,
   defaultTaxRate,
+  kleinunternehmer,
   showDiscountField,
 }: {
   trustBadges: TrustBadge[];
@@ -42,6 +43,11 @@ export function CartContent({
    * override taxRatePercent themselves — see lib/cartTotals.ts's
    * effectiveTaxRate(). */
   defaultTaxRate: number;
+  /** §19 UStG — this tenant's company-settings.kleinunternehmer (Payload's
+   * lib/payload.ts's getKleinunternehmer(), same ISR freshness as
+   * defaultTaxRate above). Drops the "inkl. X% MwSt." hints and the VAT
+   * breakdown in favor of the §19 notice below. */
+  kleinunternehmer: boolean;
   /** Whether Payload currently has at least one active discount code at
    * all (lib/discountServer.ts's hasActiveDiscountCode()) — no point
    * showing an open "enter a code" field when nothing could ever validate
@@ -236,7 +242,7 @@ export function CartContent({
                           <span className="text-label text-text-muted line-through">{formatPrice(product.compareAtPrice!)}</span>
                         )}
                         <span className="font-bold text-body-sm text-text-primary">{formatPrice(unitPrice)}</span>
-                        <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>
+                        {!kleinunternehmer && <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>}
                       </p>
                     </div>
                   </div>
@@ -413,7 +419,11 @@ export function CartContent({
                   <span className="flex-1" />
                   <span className="font-bold text-h-small text-text-primary">{formatPrice(total)}</span>
                 </div>
-                <VatBreakdown groups={taxBreakdown} />
+                {kleinunternehmer ? (
+                  <p className="text-label text-text-muted">Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</p>
+                ) : (
+                  <VatBreakdown groups={taxBreakdown} />
+                )}
               </div>
 
               <Link
diff --git a/app/cart/components/RelatedProducts.tsx b/app/cart/components/RelatedProducts.tsx
index 821baa8..afa5a17 100644
--- a/app/cart/components/RelatedProducts.tsx
+++ b/app/cart/components/RelatedProducts.tsx
@@ -30,7 +30,7 @@ function pickAvailable(allIds: string[], excludeIds: string[], keep: string[], c
   return [...keep, ...pickRandom(allIds, [...excludeIds, ...keep], missing)];
 }
 
-export function RelatedProducts({ defaultTaxRate }: { defaultTaxRate: number }) {
+export function RelatedProducts({ defaultTaxRate, kleinunternehmer }: { defaultTaxRate: number; kleinunternehmer: boolean }) {
   const cart = useCart();
   const products = useProducts();
   // Cart/checkout resolve any product regardless of `active` (see
@@ -188,7 +188,7 @@ export function RelatedProducts({ defaultTaxRate }: { defaultTaxRate: number })
                   <span className="text-label text-text-muted line-through">{formatPrice(product.compareAtPrice!)}</span>
                 )}
                 <span className="font-bold text-h4 text-text-primary">{formatPrice(product.price)}</span>
-                <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>
+                {!kleinunternehmer && <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>}
               </p>
               {/* Always rendered, text conditional — min-h reserves this
                   line's height in both states so cards in the same row
diff --git a/app/cart/page.tsx b/app/cart/page.tsx
index 4378af6..1cecbd3 100644
--- a/app/cart/page.tsx
+++ b/app/cart/page.tsx
@@ -4,7 +4,7 @@ import { CartContent } from "./components/CartContent";
 import { RelatedProducts } from "./components/RelatedProducts";
 import { TrustRow } from "../components/TrustRow";
 import { Footer } from "../components/Footer";
-import { getCartTrustBadges, getShippingMethods, getShippingSettings, getDefaultTaxRatePercent } from "../lib/payload";
+import { getCartTrustBadges, getShippingMethods, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../lib/payload";
 import { hasActiveDiscountCode } from "../lib/discountServer";
 
 // robots: noindex — transactional page (mirrors a specific shopper's cart
@@ -20,11 +20,12 @@ export const metadata: Metadata = {
 };
 
 export default async function CartPage() {
-  const [trustBadges, shippingMethods, shipping, defaultTaxRate, showDiscountField] = await Promise.all([
+  const [trustBadges, shippingMethods, shipping, defaultTaxRate, kleinunternehmer, showDiscountField] = await Promise.all([
     getCartTrustBadges(),
     getShippingMethods(),
     getShippingSettings(),
     getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
     hasActiveDiscountCode(),
   ]);
 
@@ -55,10 +56,11 @@ export default async function CartPage() {
             freeShippingThreshold={freeShippingThreshold}
             shippingSettings={shipping}
             defaultTaxRate={defaultTaxRate}
+            kleinunternehmer={kleinunternehmer}
             showDiscountField={showDiscountField}
           />
         </Suspense>
-        <RelatedProducts defaultTaxRate={defaultTaxRate} />
+        <RelatedProducts defaultTaxRate={defaultTaxRate} kleinunternehmer={kleinunternehmer} />
         <TrustRow />
       </main>
       <Footer />
diff --git a/app/checkout/components/CheckoutContent.tsx b/app/checkout/components/CheckoutContent.tsx
index 8baad76..13d0982 100644
--- a/app/checkout/components/CheckoutContent.tsx
+++ b/app/checkout/components/CheckoutContent.tsx
@@ -97,6 +97,7 @@ export function CheckoutContent({
   trustBadges,
   shippingSettings,
   defaultTaxRate,
+  kleinunternehmer,
   customerEmail,
   savedProfile,
 }: {
@@ -113,6 +114,11 @@ export function CheckoutContent({
   shippingSettings: ShippingSettings;
   /** Tenant's default VAT rate, same role as CartContent's own prop. */
   defaultTaxRate: number;
+  /** §19 UStG — same role as CartContent's own prop. Also forces the VIES
+   * exemption preview off below: a Kleinunternehmer never charges VAT on
+   * anything, domestic or cross-border, so there's nothing left for the
+   * intra-community exemption to zero-rate. */
+  kleinunternehmer: boolean;
   /** From the checkout page's own session read (app/lib/customerAuth.ts) —
    * null means no account is logged in yet, which flips "1. Rechnungsadresse"
    * into inline-registration mode (password field shown, account created on
@@ -341,7 +347,7 @@ export function CheckoutContent({
   // when set, the billing country otherwise — the exemption depends on
   // where the goods actually move to, not necessarily the invoice address.
   const buyerDestinationCountry = destinationCountry(country, hasDifferentShippingAddress, shippingCountry);
-  const vatExemptPreview = vatIdViesStatus === "valid" && isExemptionEligibleCountry(buyerDestinationCountry);
+  const vatExemptPreview = !kleinunternehmer && vatIdViesStatus === "valid" && isExemptionEligibleCountry(buyerDestinationCountry);
   const exemptTotalsPreview = vatExemptPreview
     ? computeExemptTotals(
         items.map(({ entry, product }) => ({
@@ -538,6 +544,7 @@ export function CheckoutContent({
         discountCode: data.discountCode,
         discountAmount: data.discountAmount,
         vatExempt: Boolean(data.vatExempt),
+        kleinunternehmer: Boolean(data.kleinunternehmer),
       };
       try {
         window.sessionStorage.setItem(ORDER_KEY, JSON.stringify(snapshot));
@@ -1160,7 +1167,7 @@ export function CheckoutContent({
                     {entry.variant ? ` (${entry.variant})` : ""}
                   </p>
                   <p className="text-label text-text-muted">
-                    {entry.qty} × {formatPrice(unitPrice)} <span>inkl. {taxRate}% MwSt.</span>
+                    {entry.qty} × {formatPrice(unitPrice)} {!kleinunternehmer && <span>inkl. {taxRate}% MwSt.</span>}
                   </p>
                 </div>
                 <p className="text-body-sm text-text-primary whitespace-nowrap">{formatPrice(entry.qty * unitPrice)}</p>
@@ -1235,7 +1242,9 @@ export function CheckoutContent({
                 <span className="flex-1" />
                 <span className="font-bold text-h-small text-text-primary">{formatPrice(displayTotal)}</span>
               </div>
-              {vatExemptPreview ? (
+              {kleinunternehmer ? (
+                <p className="text-label text-text-muted">Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</p>
+              ) : vatExemptPreview ? (
                 <p className="text-label text-text-muted">Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)</p>
               ) : (
                 <VatBreakdown groups={taxBreakdown} />
diff --git a/app/checkout/page.tsx b/app/checkout/page.tsx
index 69b8230..4c483db 100644
--- a/app/checkout/page.tsx
+++ b/app/checkout/page.tsx
@@ -2,7 +2,7 @@ import type { Metadata } from "next";
 import { CheckoutContent } from "./components/CheckoutContent";
 import { TrustRow } from "../components/TrustRow";
 import { Footer } from "../components/Footer";
-import { getShippingMethods, getShippingCountries, getPaymentMethods, getCartTrustBadges, getShippingSettings, getDefaultTaxRatePercent } from "../lib/payload";
+import { getShippingMethods, getShippingCountries, getPaymentMethods, getCartTrustBadges, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../lib/payload";
 import { getSessionCustomer, getCustomerProfile } from "../lib/customerAuth";
 
 // robots: noindex — transactional page, same reasoning as /cart.
@@ -16,13 +16,14 @@ export const metadata: Metadata = {
 };
 
 export default async function CheckoutPage() {
-  const [shippingMethods, shippingCountries, paymentMethods, trustBadges, shippingSettings, defaultTaxRate, session] = await Promise.all([
+  const [shippingMethods, shippingCountries, paymentMethods, trustBadges, shippingSettings, defaultTaxRate, kleinunternehmer, session] = await Promise.all([
     getShippingMethods(),
     getShippingCountries(),
     getPaymentMethods(),
     getCartTrustBadges(),
     getShippingSettings(),
     getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
     getSessionCustomer(),
   ]);
   // Full profile (incl. saved address) only fetched when a session exists
@@ -39,6 +40,7 @@ export default async function CheckoutPage() {
           trustBadges={trustBadges}
           shippingSettings={shippingSettings}
           defaultTaxRate={defaultTaxRate}
+          kleinunternehmer={kleinunternehmer}
           customerEmail={session?.customer.email ?? null}
           savedProfile={profile}
         />
diff --git a/app/company-settings-preview/components/LiveCompanySettingsPreviewClient.tsx b/app/company-settings-preview/components/LiveCompanySettingsPreviewClient.tsx
index b25cf09..0ce6b53 100644
--- a/app/company-settings-preview/components/LiveCompanySettingsPreviewClient.tsx
+++ b/app/company-settings-preview/components/LiveCompanySettingsPreviewClient.tsx
@@ -31,7 +31,12 @@ export function LiveCompanySettingsPreviewClient({ initialSettings }: { initialS
 
   return (
     <PDFViewer style={{ width: "100%", height: "100vh", border: "none" }}>
-      <InvoiceDocument order={SAMPLE_INVOICE_ORDER} seller={data} />
+      {/* kleinunternehmer isn't part of InvoiceSeller (it's snapshotted
+          per-order, not read live off the seller — see invoicePdf.tsx's
+          own comment) — merged onto the sample order here only, so an
+          admin toggling the checkbox sees the §19 notice reflected live
+          without this preview needing its own separate mechanism. */}
+      <InvoiceDocument order={{ ...SAMPLE_INVOICE_ORDER, kleinunternehmer: data.kleinunternehmer }} seller={data} />
     </PDFViewer>
   );
 }
diff --git a/app/company-settings-preview/page.tsx b/app/company-settings-preview/page.tsx
index 04ca022..8becfce 100644
--- a/app/company-settings-preview/page.tsx
+++ b/app/company-settings-preview/page.tsx
@@ -23,6 +23,7 @@ const FALLBACK: CompanySettings = {
   sellerEmail: "",
   vatId: "",
   taxRatePercent: 19,
+  kleinunternehmer: false,
   iban: null,
   bic: null,
 };
diff --git a/app/components/ProductSpotlight.tsx b/app/components/ProductSpotlight.tsx
index 801939f..118f551 100644
--- a/app/components/ProductSpotlight.tsx
+++ b/app/components/ProductSpotlight.tsx
@@ -2,7 +2,7 @@ import Image from "next/image";
 import Link from "next/link";
 import { AddToCartButton } from "./AddToCartButton";
 import { Reveal } from "./Reveal";
-import { getSpotlightProduct, getShippingSettings, getDefaultTaxRatePercent } from "../lib/payload";
+import { getSpotlightProduct, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../lib/payload";
 import { formatPrice, discountPercent } from "../lib/format";
 import { effectiveTaxRate } from "../lib/cartTotals";
 
@@ -23,10 +23,11 @@ import { effectiveTaxRate } from "../lib/cartTotals";
  * see Products.ts), not duplicated here as hardcoded literals.
  */
 export async function ProductSpotlight() {
-  const [product, shipping, defaultTaxRate] = await Promise.all([
+  const [product, shipping, defaultTaxRate, kleinunternehmer] = await Promise.all([
     getSpotlightProduct(),
     getShippingSettings(),
     getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
   ]);
   if (!product) return null;
 
@@ -85,7 +86,7 @@ export async function ProductSpotlight() {
               )}
               <p className="font-bold text-h3 text-text-primary">{formatPrice(product.price)}</p>
             </div>
-            <p className="text-label text-text-muted">inkl. {taxRate}% MwSt. zzgl. Versand</p>
+            <p className="text-label text-text-muted">{kleinunternehmer ? "zzgl. Versand" : `inkl. ${taxRate}% MwSt. zzgl. Versand`}</p>
             <p className="text-label text-text-muted">
               Lieferzeit: {shipping.totalDays.min}–{shipping.totalDays.max} Werktage innerhalb Deutschlands
             </p>
diff --git a/app/konto/bestellungen/[orderNumber]/page.tsx b/app/konto/bestellungen/[orderNumber]/page.tsx
index 1e139e1..e2f04e9 100644
--- a/app/konto/bestellungen/[orderNumber]/page.tsx
+++ b/app/konto/bestellungen/[orderNumber]/page.tsx
@@ -100,7 +100,9 @@ export default async function KontoBestellungDetailPage({ params }: { params: Pr
             {order.vatId && (
               <p className="text-body-sm text-text-muted">
                 USt-IdNr. {order.vatId}
-                {order.vatExempt && " · steuerfreie innergemeinschaftliche Lieferung"}
+                {order.kleinunternehmer
+                  ? " · Kleinunternehmer gem. § 19 UStG"
+                  : order.vatExempt && " · steuerfreie innergemeinschaftliche Lieferung"}
               </p>
             )}
           </div>
@@ -131,7 +133,7 @@ export default async function KontoBestellungDetailPage({ params }: { params: Pr
                     {item.quantity} × {item.productName}
                     {item.variantName ? ` (${item.variantName})` : ""}
                   </p>
-                  <p className="text-label text-text-muted">inkl. {item.taxRatePercent}% MwSt.</p>
+                  {!order.kleinunternehmer && <p className="text-label text-text-muted">inkl. {item.taxRatePercent}% MwSt.</p>}
                   {item.bundleContents && <p className="text-label text-text-muted">{item.bundleContents}</p>}
                   {item.returnQuantity > 0 && (
                     <p className="text-label text-text-muted">davon {item.returnQuantity} zurückgesendet</p>
@@ -174,7 +176,11 @@ export default async function KontoBestellungDetailPage({ params }: { params: Pr
                 <span className="flex-1" />
                 <span className="font-bold text-h-small text-text-primary">{formatPrice(order.total)}</span>
               </div>
-              <VatBreakdown groups={taxBreakdown} />
+              {order.kleinunternehmer ? (
+                <p className="text-label text-text-muted">Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</p>
+              ) : (
+                <VatBreakdown groups={taxBreakdown} />
+              )}
             </div>
           </div>
 
diff --git a/app/lib/customerAuth.ts b/app/lib/customerAuth.ts
index 2ba2bd5..0896a92 100644
--- a/app/lib/customerAuth.ts
+++ b/app/lib/customerAuth.ts
@@ -455,6 +455,7 @@ export type CustomerOrderDetail = CustomerOrder & {
   companyName: string | null;
   vatId: string | null;
   vatExempt: boolean;
+  kleinunternehmer: boolean;
   vatIdValidatedAt: string | null;
   deliveryMethod: "address" | "packstation";
   street: string | null;
diff --git a/app/lib/order.ts b/app/lib/order.ts
index 197292e..914a359 100644
--- a/app/lib/order.ts
+++ b/app/lib/order.ts
@@ -24,4 +24,10 @@ export type OrderSnapshot = {
    * the exempt (net, de-grossed) totals instead of the normal VAT-
    * inclusive catalog prices it would otherwise re-derive live. */
   vatExempt: boolean;
+  /** §19 UStG — this tenant's company-settings.kleinunternehmer as it stood
+   * at checkout time (see api/checkout/route.ts), never re-derived live —
+   * takes precedence over vatExempt above wherever both would otherwise
+   * apply. /bestellbestaetigung uses this to show the §19 notice instead
+   * of a per-item "inkl. X% MwSt." hint/VAT breakdown. */
+  kleinunternehmer: boolean;
 };
diff --git a/app/lib/orderEmail.ts b/app/lib/orderEmail.ts
index 6a1e0fc..8174624 100644
--- a/app/lib/orderEmail.ts
+++ b/app/lib/orderEmail.ts
@@ -16,6 +16,7 @@ export type OrderConfirmationEmailData = OrderConfirmationData & {
   companyName?: string | null;
   vatId?: string | null;
   vatExempt?: boolean;
+  kleinunternehmer?: boolean;
   deliveryMethod: "address" | "packstation";
   street?: string | null;
   packstationNumber?: string | null;
@@ -74,6 +75,7 @@ export async function sendOrderConfirmationEmail(order: OrderConfirmationEmailDa
         companyName: order.companyName,
         vatId: order.vatId,
         vatExempt: order.vatExempt,
+        kleinunternehmer: order.kleinunternehmer,
         deliveryMethod: order.deliveryMethod,
         street: order.street,
         packstationNumber: order.packstationNumber,
diff --git a/app/lib/orderServer.ts b/app/lib/orderServer.ts
index c0d8dc1..ccdebe6 100644
--- a/app/lib/orderServer.ts
+++ b/app/lib/orderServer.ts
@@ -41,6 +41,10 @@ export type CreateOrderInput = {
   // Decided server-side in api/checkout/route.ts (a live VIES check at the
   // moment of purchase, never guessed) — see Orders.ts's own comment.
   vatExempt: boolean;
+  // §19 UStG — this tenant's company-settings.kleinunternehmer as read at
+  // the moment of purchase, snapshotted onto the order (same reasoning as
+  // vatExempt above, plus Orders.ts's own field comment).
+  kleinunternehmer: boolean;
   vatIdValidatedAt: string | null;
   deliveryMethod: "address" | "packstation";
   street?: string;
@@ -98,6 +102,7 @@ export async function createOrder(input: CreateOrderInput): Promise<CreatedOrder
       companyName: input.companyName,
       vatId: input.vatId,
       vatExempt: input.vatExempt,
+      kleinunternehmer: input.kleinunternehmer,
       vatIdValidatedAt: input.vatIdValidatedAt,
       deliveryMethod: input.deliveryMethod,
       street: input.street,
diff --git a/app/lib/payload.ts b/app/lib/payload.ts
index d8008dc..d54ed29 100644
--- a/app/lib/payload.ts
+++ b/app/lib/payload.ts
@@ -800,6 +800,14 @@ export type CompanySettings = {
   sellerEmail: string;
   vatId: string;
   taxRatePercent: number;
+  // Kleinunternehmerregelung (§19 UStG) — when true, checkout forces every
+  // order's items to 0% VAT (never de-grossed, unlike the intra-community
+  // exemption) and the tax rate above is ignored. Read live only at
+  // checkout time (see api/checkout/route.ts) to decide what to snapshot
+  // onto the new order — never read live when rendering an existing
+  // order's invoice, see OrderSnapshot/CustomerOrderDetail's own
+  // `kleinunternehmer` field for why.
+  kleinunternehmer: boolean;
   iban: string | null;
   bic: string | null;
 };
@@ -843,3 +851,22 @@ export async function getDefaultTaxRatePercent(): Promise<number> {
   const data: { docs?: { taxRatePercent: number }[] } = await res.json();
   return data.docs?.[0]?.taxRatePercent ?? 19;
 }
+
+// Same ISR-cached, public-catalog-freshness fetch as getDefaultTaxRatePercent()
+// above (a separate round trip rather than reusing getCompanySettings()'s
+// deliberate cache: "no-store") — powers the "inkl. X% MwSt." storefront
+// hints (dropped entirely when this is true, see ProductGrid.tsx/
+// ProductSpotlight.tsx/etc.) and the cart/checkout VAT-breakdown display.
+export async function getKleinunternehmer(): Promise<boolean> {
+  const params = new URLSearchParams({ "where[tenant.slug][equals]": TENANT_SLUG, limit: "1" });
+  const res = await fetch(`${PAYLOAD_URL}/api/company-settings?${params}`, {
+    headers: { "x-order-service-secret": process.env.ORDER_SERVICE_SECRET || "" },
+    next: { revalidate: 60 },
+  });
+  if (!res.ok) {
+    console.error(`getKleinunternehmer: Payload returned ${res.status} ${res.statusText}`);
+    return false;
+  }
+  const data: { docs?: { kleinunternehmer: boolean }[] } = await res.json();
+  return data.docs?.[0]?.kleinunternehmer ?? false;
+}
diff --git a/app/shop/components/ProductGrid.tsx b/app/shop/components/ProductGrid.tsx
index c251471..c7ea517 100644
--- a/app/shop/components/ProductGrid.tsx
+++ b/app/shop/components/ProductGrid.tsx
@@ -1,6 +1,6 @@
 import Link from "next/link";
 import Image from "next/image";
-import { getProducts, getShippingSettings, getDefaultTaxRatePercent } from "../../lib/payload";
+import { getProducts, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../../lib/payload";
 import { effectiveTaxRate } from "../../lib/cartTotals";
 import { formatPrice, discountPercent } from "../../lib/format";
 import { RevealGroup, RevealItem } from "../../components/Reveal";
@@ -13,7 +13,12 @@ import { AddToCartInlineButton } from "../../components/AddToCartInlineButton";
 // gives faster first paint and no loading flash.
 
 export async function ProductGrid() {
-  const [allProducts, shipping, defaultTaxRate] = await Promise.all([getProducts(), getShippingSettings(), getDefaultTaxRatePercent()]);
+  const [allProducts, shipping, defaultTaxRate, kleinunternehmer] = await Promise.all([
+    getProducts(),
+    getShippingSettings(),
+    getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
+  ]);
   const products = allProducts.filter((p) => p.active);
 
   if (products.length === 0) {
@@ -78,7 +83,7 @@ export async function ProductGrid() {
                     <span className="text-label text-text-muted line-through">{formatPrice(product.compareAtPrice!)}</span>
                   )}
                   <span className="font-bold text-h4 text-text-primary">{formatPrice(product.price)}</span>
-                  <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>
+                  {!kleinunternehmer && <span className="text-label text-text-muted">inkl. {taxRate}% MwSt.</span>}
                 </p>
                 <p className="text-label text-text-muted">
                   Lieferzeit: {shipping.totalDays.min}–{shipping.totalDays.max} Werktage innerhalb Deutschlands
diff --git a/app/todo-cards/components/Pricing.tsx b/app/todo-cards/components/Pricing.tsx
index a6e9d8b..b2d8c4b 100644
--- a/app/todo-cards/components/Pricing.tsx
+++ b/app/todo-cards/components/Pricing.tsx
@@ -1,7 +1,7 @@
 import Image from "next/image";
 import { AddToCartButton } from "../../components/AddToCartButton";
 import { Reveal } from "../../components/Reveal";
-import { getProductBySlug, getShippingSettings, getDefaultTaxRatePercent } from "../../lib/payload";
+import { getProductBySlug, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../../lib/payload";
 import { formatPrice, discountPercent } from "../../lib/format";
 import { effectiveTaxRate } from "../../lib/cartTotals";
 
@@ -18,10 +18,11 @@ const bullets = [
 // reasoning; the bullet list stays hand-written since it's spec detail,
 // not something the Products collection models.
 export async function Pricing() {
-  const [product, shipping, defaultTaxRate] = await Promise.all([
+  const [product, shipping, defaultTaxRate, kleinunternehmer] = await Promise.all([
     getProductBySlug("todo-karten"),
     getShippingSettings(),
     getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
   ]);
   if (!product) return null;
   const discount = discountPercent(product.price, product.compareAtPrice);
@@ -87,7 +88,7 @@ export async function Pricing() {
               )}
               <p className="font-bold text-h3 text-text-primary">{formatPrice(product.price)}</p>
             </div>
-            <p className="text-label text-text-muted">inkl. {taxRate}% MwSt. zzgl. Versand</p>
+            <p className="text-label text-text-muted">{kleinunternehmer ? "zzgl. Versand" : `inkl. ${taxRate}% MwSt. zzgl. Versand`}</p>
             <p className="text-label text-text-muted">
               Lieferzeit: {shipping.totalDays.min}–{shipping.totalDays.max} Werktage innerhalb Deutschlands
             </p>
diff --git a/app/todo-cards/components/TodoKartenHero.tsx b/app/todo-cards/components/TodoKartenHero.tsx
index 4eaf14a..6093272 100644
--- a/app/todo-cards/components/TodoKartenHero.tsx
+++ b/app/todo-cards/components/TodoKartenHero.tsx
@@ -2,7 +2,7 @@ import Link from "next/link";
 import Image from "next/image";
 import { AddToCartButton } from "../../components/AddToCartButton";
 import { Reveal } from "../../components/Reveal";
-import { getProductBySlug, getShippingSettings, getDefaultTaxRatePercent } from "../../lib/payload";
+import { getProductBySlug, getShippingSettings, getDefaultTaxRatePercent, getKleinunternehmer } from "../../lib/payload";
 import { formatPrice, discountPercent } from "../../lib/format";
 import { effectiveTaxRate } from "../../lib/cartTotals";
 
@@ -19,10 +19,11 @@ const checklist = [
 // §1 Abs.1 Nr.8 EGBGB's delivery-date disclosure needs to sit next to every
 // buy button, not just one of them.
 export async function TodoKartenHero() {
-  const [product, shipping, defaultTaxRate] = await Promise.all([
+  const [product, shipping, defaultTaxRate, kleinunternehmer] = await Promise.all([
     getProductBySlug("todo-karten"),
     getShippingSettings(),
     getDefaultTaxRatePercent(),
+    getKleinunternehmer(),
   ]);
   const discount = product ? discountPercent(product.price, product.compareAtPrice) : null;
   const taxRate = product ? effectiveTaxRate(product, defaultTaxRate) : null;
@@ -107,7 +108,7 @@ export async function TodoKartenHero() {
                     <p className="text-body text-text-muted line-through">{formatPrice(product.compareAtPrice!)}</p>
                   )}
                   <p className="font-bold text-h3 text-text-primary">{formatPrice(product.price)}</p>
-                  <p className="text-label text-text-muted">inkl. {taxRate}% MwSt.</p>
+                  {!kleinunternehmer && <p className="text-label text-text-muted">inkl. {taxRate}% MwSt.</p>}
                 </div>
               )}
               <p className="text-label text-text-muted">
diff --git a/package-lock.json b/package-lock.json
index 14f7784..f3678e0 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -358,8 +358,8 @@
       }
     },
     "node_modules/@einfach-produktiv/invoicing": {
-      "version": "0.1.0",
-      "resolved": "git+https://git.mk360.de/Marco/einfach-produktiv-invoicing.git#c28ceb7bd34d6297f677bf3d17aa791525654cd3",
+      "version": "0.2.1",
+      "resolved": "git+https://git.mk360.de/Marco/einfach-produktiv-invoicing.git#439165c98d6c3cc5c7c7cfe6e0a08d9242983ac8",
       "dependencies": {
         "@e-invoice-eu/core": "^3.1.1"
       },