{"id":221336,"date":"2025-11-07T12:57:00","date_gmt":"2025-11-07T11:57:00","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=221336"},"modified":"2025-11-07T13:11:28","modified_gmt":"2025-11-07T12:11:28","slug":"kleinbetragsrechnung","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/kleinbetragsrechnung\/","title":{"rendered":"Kleinbetragsrechnung"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Typischerweise kommen sie dort zum Einsatz, wo viele kleine Betr\u00e4ge schnell und unkompliziert abgerechnet werden m\u00fcssen: im Einzelhandel, in der Gastronomie oder bei Handwerksbetrieben mit kurzen Einsatzzeiten. Auch Dienstleister wie Friseure oder Reinigungsfirmen nutzen sie regelm\u00e4\u00dfig.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 400 400\" xml:space=\"preserve\"><g>\t<g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M245.9,302.5c0.4-2.6,1-5.2,1.8-7.8c0.2-0.7,0.5-1.3,0.7-2c0.1-0.3,0.2-0.5,0.3-0.8\t\t\t\tc0.3-0.6-0.3,0.7,0.1-0.3c0.6-1.3,1.2-2.5,1.9-3.8c0.6-1.1,1.3-2.2,2-3.3c0.4-0.5,0.7-1.1,1.1-1.6c0.1-0.1,0.5-0.7,0.2-0.3\t\t\t\tc0.3-0.4,0.6-0.7,0.9-1.1c1.5-1.8,3.2-3.5,4.9-5.1c6.2-5.8,12.2-11.9,17.6-18.5c3.8-4.7,7.3-9.5,10.6-14.6\t\t\t\tc3.1-4.8,5.5-9.9,7.2-15.3c1.8-5.3,2.9-10.8,3.9-16.3c1-5.6,1.9-11.4,1.9-17.1c0.1-10.7-2.7-20.9-7-30.7\t\t\t\tc-2.3-5.2-4.9-10.3-7.7-15.4c-2.4-4.4-4.9-8.7-7.7-12.9c-4.5-6.6-9.7-12.6-15.9-17.7c-5.9-4.9-12.3-9.1-18.7-13.4\t\t\t\tc-4.8-3.2-9.7-6.1-15-8.1c-8.1-3.1-16.8-4.3-25.4-4.5c-11.2-0.3-22.1,1.1-32.7,4.8c-12.9,4.6-24.7,11.9-34.7,21.4\t\t\t\tc-14,13.3-24.1,30.5-30.6,48.5c-4,11.1-6,22.8-4.9,34.6c0.9,10.8,4.1,21.2,9.2,30.7c2.6,4.9,5.8,9.4,9.3,13.7\t\t\t\tc3.6,4.3,7.9,8.1,11.9,12.1c1,1,2,2,3,3.1c0.5,0.6,1,1.2,1.5,1.8c0.2,0.2,0.4,0.5,0.6,0.7c0.1,0.2,0.1,0.2,0,0\t\t\t\tc0.1,0.2,0.3,0.4,0.4,0.6c1.6,2.1,3,4.4,4.2,6.8c0.3,0.6,0.6,1.1,0.8,1.7c0.1,0.3,0.2,0.5,0.3,0.8c-0.2-0.6,0.2,0.5,0.2,0.5\t\t\t\tc0.5,1.3,1,2.6,1.4,3.9c0.4,1.2,0.7,2.4,1,3.7c0.1,0.6,0.2,1.1,0.3,1.7c0.1,0.3,0.1,0.7,0.2,1c0,0.1,0.2,1.4,0.1,0.8\t\t\t\tc0.3,2.5,0.5,5.1,0.4,7.6c0,1.2-0.1,2.4-0.2,3.6c-0.1,0.6-0.1,1.3-0.2,1.9c0,0-0.2,1.2-0.1,0.5c0,0.3-0.1,0.7-0.2,1\t\t\t\tc-0.3,1.8,0.5,3.8,2.4,4.2c1.6,0.4,3.9-0.5,4.2-2.4c1.8-11,0.5-22.1-4-32.3c-2.3-5.1-5.6-9.8-9.4-13.8c-4-4.2-8.4-7.9-12.3-12.2\t\t\t\tc-0.8-0.9-1.6-1.9-2.4-2.8c-0.4-0.5-0.8-1-1.2-1.5c0.4,0.5-0.3-0.4-0.3-0.4c-0.2-0.3-0.4-0.6-0.6-0.8c-1.6-2.2-3-4.4-4.4-6.7\t\t\t\tc-1.3-2.2-2.4-4.4-3.5-6.7c-0.9-2-1.8-4.3-2.6-6.8c-0.8-2.4-1.4-4.8-2-7.2c-0.3-1.2-0.5-2.5-0.7-3.7c-0.1-0.7-0.2-1.4-0.3-2\t\t\t\tc0,0.2,0.1,0.6,0-0.1c-0.1-0.5-0.1-0.9-0.2-1.4c-0.5-5.2-0.6-10.4,0-15.5c0.3-2.6,0.8-5.5,1.5-8.4c0.7-3,1.6-5.9,2.6-8.7\t\t\t\tc0.5-1.4,1-2.8,1.5-4.2c0.2-0.6,0.5-1.1,0.7-1.7c0.1-0.3,0.3-0.7,0.4-1c0.1-0.2,0.2-0.4,0.3-0.7c-0.1,0.3-0.1,0.2,0.1-0.2\t\t\t\tc1-2.4,2.1-4.7,3.2-7c2.2-4.4,4.5-8.6,7.2-12.7c1.3-2,2.6-3.9,3.9-5.7c0.3-0.4,0.6-0.8,0.9-1.2c0.2-0.2,0.3-0.5,0.5-0.7\t\t\t\tc0,0,0.6-0.7,0.3-0.3c-0.3,0.4,0.3-0.3,0.3-0.3c0.2-0.2,0.4-0.4,0.5-0.7c0.4-0.4,0.7-0.9,1.1-1.3c2.6-3.1,5.3-6.1,8.2-8.9\t\t\t\tc1.4-1.3,2.8-2.6,4.3-3.9c0.7-0.6,1.4-1.2,2.1-1.7c0.3-0.3,0.6-0.5,0.9-0.7c0.1-0.1,0.8-0.6,0.1-0.1c0.2-0.1,0.4-0.3,0.6-0.4\t\t\t\tc5.2-4,10.9-7.4,16.8-10.2c0.6-0.3,1.2-0.6,1.9-0.8c0.3-0.2,0.7-0.3,1.1-0.5c-1.1,0.4,0.2-0.1,0.4-0.2c1.3-0.5,2.6-1,3.9-1.5\t\t\t\tc2.4-0.8,4.8-1.6,7.2-2.2c2.1-0.5,4.2-1,6.3-1.4c0.9-0.2,1.8-0.3,2.7-0.4c-1.5,0.2,0.1,0,0.5-0.1c0.4,0,0.9-0.1,1.3-0.1\t\t\t\tc4.2-0.4,8.4-0.5,12.7-0.4c2.4,0.1,4.8,0.2,7.3,0.4c0.6,0.1,1.2,0.1,1.8,0.2c0,0,1,0.1,0.4,0.1c-0.5-0.1,0.4,0.1,0.4,0.1\t\t\t\tc1.1,0.2,2.2,0.3,3.3,0.6c3.6,0.7,7.1,1.7,10.5,3c0.3,0.1,0.7,0.3,1,0.4c0.2,0.1,0.4,0.2,0.6,0.2c-0.9-0.4-0.2-0.1-0.1,0\t\t\t\tc0.7,0.3,1.5,0.7,2.2,1c1.2,0.6,2.4,1.2,3.6,1.9c5.2,3,10.2,6.6,15.2,10.1c1.6,1.1,3.3,2.3,4.8,3.5c0.3,0.2,0.7,0.5,1,0.7\t\t\t\tc0.1,0.1,0.8,0.6,0.1,0.1c0.2,0.1,0.4,0.3,0.6,0.5c0.7,0.5,1.4,1.1,2.1,1.7c2.8,2.3,5.4,4.8,7.8,7.4c0.6,0.7,1.2,1.4,1.8,2.1\t\t\t\tc0.3,0.4,0.7,0.8,1,1.2c0.1,0.1,0.2,0.3,0.3,0.4c0.1,0.1,0.8,1,0.3,0.3c1.3,1.7,2.5,3.4,3.7,5.1c2.8,4.2,5.4,8.6,7.8,13.1\t\t\t\tc2.7,5,5.3,10,7.5,15.2c0.3,0.7,0.7,1.5,1.1,2.7c0.5,1.3,1,2.5,1.4,3.8c0.8,2.4,1.5,4.8,2,7.3c0.2,1.1,0.5,2.3,0.6,3.4\t\t\t\tc0,0.3,0.1,0.5,0.1,0.8c0.2,1.1-0.1-0.7,0.1,0.4c0.1,0.7,0.2,1.3,0.2,2c0.2,2.7,0.3,5.3,0.2,8c-0.2,5.4-1,10.2-2,15.6\t\t\t\tc-1,5.4-2.2,10.7-4.1,15.9c-0.2,0.6-0.4,1.1-0.6,1.7c-0.1,0.3-0.3,0.7-0.4,1c-0.4,1.1,0.3-0.6-0.2,0.5c-0.5,1.2-1.1,2.4-1.7,3.5\t\t\t\tc-1.4,2.6-3,5.1-4.6,7.6c-3.2,4.8-6.1,8.7-9.7,12.9c-2.9,3.5-6,6.8-9.3,10.1c-2.5,2.5-5.1,4.9-7.6,7.3c-4,3.8-7.4,8.2-9.9,13.1\t\t\t\tc-2.4,4.7-4.2,9.8-4.9,15c-0.3,1.8,0.4,3.8,2.4,4.2C243.3,305.3,245.6,304.4,245.9,302.5L245.9,302.5z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M310.4,225.2c19.8,3.2,39.4,7.5,58.7,12.7c5.5,1.5,10.9,3.1,16.3,4.7c1.6,0.5,3.6-0.6,4-2.3\t\t\t\tc0.4-1.8-0.5-3.5-2.3-4c-19.2-5.8-38.6-10.7-58.3-14.5c-5.6-1.1-11.1-2.1-16.7-3c-1.7-0.3-3.6,0.4-4,2.3\t\t\t\tC307.8,222.7,308.6,224.9,310.4,225.2L310.4,225.2z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M307.3,160c2.8-1.6,5.8-3.1,8.8-4.5c5.2-2.6,10.5-5.3,15.8-7.9c11.6-5.8,23.3-11.5,34.9-17.5\t\t\t\tc3.6-1.8,7.3-3.6,10.7-5.7c1.5-0.9,2.1-2.9,1.2-4.4c-0.9-1.5-2.9-2.1-4.4-1.2c-2.9,1.8-6,3.3-9.1,4.9c-5.3,2.7-10.6,5.4-15.9,8\t\t\t\tc-11.6,5.8-23.2,11.5-34.7,17.3c-3.4,1.7-7,3.4-10.3,5.3c-1.5,0.9-2,2.9-1.2,4.4C303.7,160.3,305.8,160.8,307.3,160L307.3,160z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M261,99.5c12-12,23.5-24.6,34.3-37.8c3.1-3.8,6.1-7.6,9.1-11.4c1.1-1.4,1.3-3.2,0-4.6\t\t\t\tc-1.1-1.1-3.5-1.4-4.6,0c-10.4,13.5-21.5,26.4-33.2,38.8c-3.3,3.5-6.7,7-10.2,10.5c-1.2,1.2-1.2,3.3,0,4.6\t\t\t\tC257.7,100.8,259.8,100.8,261,99.5L261,99.5z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M202.3,76.1c2.4-16.6,4.8-33.3,7.2-49.9c0.7-4.7,1.4-9.4,2-14.1c0.2-1.7-0.4-3.6-2.3-4\t\t\t\tc-1.5-0.3-3.7,0.5-4,2.3c-2.4,16.6-4.8,33.3-7.2,49.9c-0.7,4.7-1.4,9.4-2,14.1c-0.2,1.7,0.4,3.6,2.3,4\t\t\t\tC199.9,78.7,202.1,77.9,202.3,76.1L202.3,76.1z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M139.6,90c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8c-7.2-8.6-14.5-17.1-21.7-25.7\t\t\t\tc-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6c5.1,6.5,10.7,12.8,16,19.1\t\t\t\tc7.2,8.5,14.3,16.9,21.3,25.5c1.4,1.7,2.7,3.4,4.1,5.1c0.2,0.3-0.5-0.7-0.2-0.3c0.1,0.1,0.1,0.2,0.2,0.3c0.1,0.2,0.2,0.3,0.4,0.5\t\t\t\tc0.2,0.3,0.4,0.6,0.6,0.9c0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2C139.9,93.6,140.5,91.5,139.6,90L139.6,90z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M22.5,120.6c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\t\tc0.4-1.8-0.6-3.4-2.3-4C68,134.8,53,128.4,38.2,121.3c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\t\tC20.5,117.6,20.9,119.8,22.5,120.6L22.5,120.6z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M84.4,199.2c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.2,0-0.4,0.1-0.7,0.1c0.4-0.1,0.8-0.1,0.1,0c-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2\t\t\t\tc0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1c11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2\t\t\t\tc1.7-0.4,2.7-2.4,2.3-4C87.9,199.7,86.1,198.8,84.4,199.2L84.4,199.2z\"><\/path>\t\t<\/g>\t<\/g>\t<g>\t\t<path fill=\"#1D1D1B\" d=\"M275.9,142.5c-5.6-8-11.9-15.6-19.2-22.1c-6.3-5.6-13.2-10.3-20.5-14.4c-4.9-2.8-10-5-15.4-6.3\t\t\tc-8.5-2.1-17.4-2.5-26.1-2.1c-9.2,0.4-18.1,2.1-26.6,5.7c-11.9,4.9-22.6,12.5-31.5,21.9c-5.7,6.1-10.6,12.8-14.8,20\t\t\tc-5.2,8.9-9.4,18.5-12.5,28.4c-1.7,5.7-3,11.5-3.5,17.4c-0.4,5.2-0.1,10.5,0.7,15.6c1.6,10.1,5.5,19.8,10.8,28.5\t\t\tc2.7,4.5,5.9,8.8,9.3,12.9c3.5,4.2,7.5,7.8,11.2,11.8c3.5,3.7,6.2,7.6,8.4,12.5c0.3,0.6,0.2,0.5,0.5,1.2c0.2,0.5,0.4,1.1,0.6,1.6\t\t\tc0.4,1.2,0.8,2.4,1.2,3.7c0.3,1.1,0.6,2.3,0.8,3.4c0.1,0.6,0.2,1.1,0.3,1.7c0.1,0.3,0.1,0.7,0.2,1c0,0.2,0,0.2,0,0.3\t\t\tc0,0,0,0.1,0,0.3c0.3,2.4,0.4,4.9,0.4,7.4c0,1.2-0.1,2.3-0.2,3.5c-0.1,1.1-0.2,2.2-0.3,3c-0.8,0.1-1.5,0.1-2.3,0.2\t\t\tc-2.3,0.2-4.6,0.4-6.8,0.8c-7.6,1.6-15.7,8.5-13.9,17c0.6,3,2.6,5.2,5,6.9c-1.6,1.5-2.8,3.4-3.6,5.6c-1.7,4.9,0,10.1,3.7,13.5\t\t\tc1.1,1,2.4,1.9,3.7,2.6c-0.2,0.2-0.5,0.4-0.7,0.6c-2.1,2.1-3.2,4.9-3.5,7.8c-0.6,5.3,3,10.1,7.7,12.2c2.4,1.1,5,1.8,7.7,2\t\t\tc0,0,0.1,0,0.1,0c2,5.8,4.6,11.4,9.4,15.4c6.6,5.5,15.7,7.8,24.1,8.4c7.5,0.5,15.1,0.4,22.7,0.2c2.9-0.1,5.7-0.1,8.6-0.4\t\t\tc5-0.5,9.9-2,14.2-4.7c7.2-4.5,11.8-11.5,15-19.2c1.5-0.1,2.9-0.2,4.4-0.4c5-0.7,10.6-2.1,13.7-6.4c1.8-2.6,2.1-6.2,1.6-9.2\t\t\tc-0.3-1.5-0.8-3-1.7-4.3c1.7-0.5,3.3-1.2,4.8-2.4c2.8-2.1,5-5.2,5.4-8.8c0.4-4-0.8-8.4-3.5-11.4c0.7-0.7,1.3-1.6,1.7-2.5\t\t\tc2.1-4.7,0.8-10-2.5-13.9c-3.2-3.7-8.1-5.8-12.7-7.1c-4-1.1-8.1-1.6-12.2-1.9c0.1-0.6,0.2-1.2,0.4-1.8c0.3-1.3,0.6-2.5,1-3.8\t\t\tc0.8-2.5,1.5-4.1,2.7-6.4c2.3-4.3,4.8-7.6,8.2-10.9c5.5-5.3,11.1-10.5,16.2-16.2c7-7.7,13.6-16.3,17.8-25.9\t\t\tc4.5-10.3,7-21.6,7.9-32.7c0.9-10.6-0.5-21.4-3.6-31.6C287.1,160.6,282.1,151.3,275.9,142.5z M133.8,317.5\t\t\tC133.7,317.4,133.7,317.3,133.8,317.5L133.8,317.5z M133.9,334.6C133.9,334.4,133.9,334.3,133.9,334.6L133.9,334.6z M138.9,340.3\t\t\tC138.7,340.3,138.8,340.3,138.9,340.3L138.9,340.3z M233.4,369.3c-0.7,1.4-1.4,2.7-2.3,4c-0.4,0.7-0.9,1.4-1.4,2\t\t\tc-0.1,0.1-0.6,0.7-0.1,0.1c-0.1,0.2-0.2,0.3-0.4,0.5c-0.3,0.4-0.7,0.8-1,1.2c-0.6,0.7-1.2,1.3-1.9,1.9c-0.3,0.3-0.6,0.6-0.9,0.8\t\t\tc-0.2,0.2-0.4,0.3-0.6,0.5c0,0-0.2,0.2-0.3,0.3c-1.6,1.2-3.3,2.2-5.2,3.1c0,0-0.1,0-0.1,0c-0.2,0.1-0.5,0.2-0.7,0.3\t\t\tc-0.5,0.2-1,0.4-1.5,0.5c-1.1,0.4-2.3,0.6-3.5,0.9c-1.3,0.2-2.3,0.3-3.9,0.4c-1.4,0.1-2.9,0.1-4.3,0.2c-7.5,0.2-15,0.3-22.4,0\t\t\tc-1.2-0.1-2.5-0.1-3.7-0.2c-0.1,0-0.1,0-0.2,0c-0.6-0.1-1.2-0.2-1.8-0.3c-1.4-0.2-2.7-0.5-4-0.8c-2.1-0.5-4.2-1.1-6.2-1.9\t\t\tc-0.1,0-0.4-0.2-0.5-0.2c-0.1-0.1-0.3-0.1-0.4-0.2c-0.4-0.2-0.8-0.4-1.1-0.5c-0.8-0.4-1.6-0.9-2.4-1.4c-0.4-0.2-0.7-0.5-1.1-0.8\t\t\tc0,0,0,0,0,0c-0.2-0.1-0.3-0.3-0.5-0.4c-0.7-0.6-1.3-1.2-1.9-1.8c-0.3-0.3-0.5-0.6-0.8-0.9c-0.1-0.1-0.2-0.3-0.3-0.4\t\t\tc-0.1-0.1-0.1-0.2-0.1-0.2c-0.5-0.6-0.9-1.3-1.3-2c-0.4-0.7-0.8-1.5-1.2-2.3c-0.2-0.4-0.3-0.7-0.5-1.1c0,0,0-0.1,0-0.1\t\t\tc-0.1-0.1-0.1-0.3-0.2-0.4c-0.2-0.5-0.4-1.1-0.6-1.6c1.2,0,2.3,0,3.5,0c7.7,0.1,15.4,0.3,23.2,0.2c7.8,0,15.5-0.1,23.3-0.1\t\t\tc7.7,0,15.4-0.1,23-0.1c2.3,0,4.7,0,7,0C233.6,368.8,233.5,369.1,233.4,369.3z M254.3,355.7c0,0.1-0.1,0.6-0.1,0.6\t\t\tc-0.1,0.3-0.2,0.7-0.3,1c0,0.1,0,0.1-0.1,0.1c0,0.1-0.1,0.1-0.1,0.2c0,0.1-0.1,0.1-0.1,0.2c0,0-0.1,0.1-0.2,0.2c0,0,0,0.1-0.1,0.1\t\t\tc0,0,0,0,0-0.1c0,0,0,0.1-0.1,0.1c-0.1,0.1-0.8,0.7-0.7,0.7c-0.3,0.2-0.6,0.4-0.9,0.6c-0.2,0.1-0.4,0.2-0.6,0.3\t\t\tc-0.1,0-0.5,0.2-0.6,0.3c-1.9,0.7-3.9,1.2-6,1.5c0,0-0.1,0-0.1,0c0,0-0.1,0-0.1,0c-0.3,0-0.5,0.1-0.8,0.1c-0.5,0.1-1,0.1-1.6,0.1\t\t\tc-1,0.1-2.1,0.1-3.1,0.1c-3.4,0.1-6.7,0-10.1,0c-7,0-14.1,0.1-21.1,0.1c-14.2,0.1-28.4,0.3-42.6,0c-3.6-0.1-7.1-0.1-10.7-0.1\t\t\tc-2.7,0-5.5,0.3-8.2,0c-0.1,0-0.3,0-0.4-0.1c-0.2,0-0.5-0.1-0.7-0.1c-0.5-0.1-1-0.2-1.5-0.4c-0.2-0.1-0.5-0.2-0.7-0.2\t\t\tc-0.1,0-0.3-0.1-0.4-0.2c-0.4-0.2-0.9-0.4-1.3-0.7c-0.2-0.1-0.4-0.3-0.6-0.4c-0.1,0-0.2-0.1-0.3-0.2c-0.3-0.3-0.6-0.5-0.9-0.8\t\t\tc-0.2-0.2-0.3-0.4-0.5-0.5c0.5,0.6,0.1,0.1,0-0.1c-0.1-0.2-0.3-0.4-0.4-0.6c-0.1-0.2-0.4-1.1-0.2-0.3c-0.1-0.2-0.2-0.4-0.2-0.7\t\t\tc0-0.1-0.1-0.5-0.1-0.7c0-0.4,0-0.8,0-1.1c0-0.1,0-0.4,0.1-0.5c0.1-0.4,0.2-0.8,0.3-1.1c0.1-0.2,0.2-0.4,0.2-0.7\t\t\tc0-0.1,0.1-0.3,0.2-0.4c0.1-0.2,0.2-0.4,0.3-0.6c0.1-0.1,0.1-0.2,0.2-0.2c0.2-0.2,0.3-0.3,0.5-0.5c0.1-0.1,0.2-0.2,0.3-0.2\t\t\tc0.5-0.3,0.9-0.6,1.4-0.8c0.2-0.1,0.4-0.2,0.6-0.3c0.1-0.1,0.3-0.1,0.4-0.2c1.2-0.4,2.3-0.7,3.5-1c0.6-0.1,1.1-0.2,1.7-0.3\t\t\tc0.1,0,0.3,0,0.4-0.1c0.4,0,0.7-0.1,1.1-0.1c2.2-0.2,4.5-0.3,6.7-0.3c0.1,0,0.3,0,0.4,0c7.6,0.2,15.3,0.4,22.9,0.6\t\t\tc13.5,0.4,27.1,0.7,40.6,0.9c10.2,0.2,20.4,0.4,30.5,0c0.2,0,0.3,0.1,0.5,0.1c0.1,0,0.5,0.2,0.5,0.2c0.2,0.1,0.3,0.2,0.5,0.3\t\t\tc0.1,0,0.4,0.3,0.4,0.3c0.3,0.3,0.6,0.5,0.8,0.8c0.1,0.1,0.3,0.4,0.3,0.4c0.2,0.3,0.3,0.5,0.4,0.8c0,0.1,0.2,0.5,0.2,0.5\t\t\tc0.1,0.3,0.2,0.6,0.2,0.9c0,0.1,0.1,0.5,0.1,0.6c0,0.2,0,0.5,0,0.7C254.3,355.2,254.3,355.5,254.3,355.7z M261.4,339\t\t\tc-0.2,0.2-0.3,0.4-0.5,0.5c-0.2,0.2-0.4,0.4-0.7,0.7c-0.1,0.1-0.4,0.3-0.4,0.3c0,0-0.1,0.1-0.1,0.1c-0.4,0.3-0.8,0.5-1.2,0.7\t\t\tc-0.2,0.1-0.3,0.2-0.5,0.3c-0.1,0-0.1,0.1-0.2,0.1c-0.1,0-0.2,0.1-0.3,0.1c-1,0.3-1.9,0.5-2.9,0.7c-1.1,0.1-2.3,0.2-3.4,0.2\t\t\tc-9.2,0.4-18.5,0.2-27.8,0.1c-12.8-0.2-25.5-0.5-38.3-0.8c-11.2-0.3-22.3-0.6-33.5-0.9c-3.3-0.1-6.6-0.2-10-0.3\t\t\tc-0.3,0-0.5,0-0.8,0c-0.1,0-0.4,0-0.6,0c-0.2,0-0.5-0.1-0.5-0.1c-0.3-0.1-0.6-0.2-0.9-0.3c-0.1,0-0.1,0-0.1,0\t\t\tc-0.3-0.1-0.5-0.3-0.8-0.4c-0.4-0.2-0.8-0.5-1.2-0.8c0,0-0.1,0-0.1-0.1c0,0-0.1-0.1-0.1-0.1c-0.2-0.1-0.3-0.3-0.5-0.4\t\t\tc-0.2-0.2-0.5-0.5-0.7-0.7c0-0.1-0.3-0.4-0.4-0.5c-0.2-0.3-0.5-0.7-0.7-1.1c-0.1-0.2-0.2-0.4-0.3-0.5c0-0.1-0.1-0.2-0.1-0.2\t\t\tc-0.1-0.3-0.2-0.6-0.2-0.9c0,0,0,0,0-0.1c0-0.5,0-1,0-1.5c0-0.1,0.1-0.6,0.2-0.8c0.1-0.3,0.2-0.6,0.3-0.8c0,0,0-0.1,0.1-0.2\t\t\tc0.2-0.4,0.4-0.8,0.6-1.2c0.1-0.2,0.2-0.3,0.3-0.5c0,0,0,0,0,0c0.1-0.1,0.2-0.2,0.3-0.3c0.3-0.3,0.6-0.6,0.9-0.8\t\t\tc0.1-0.1,0.2-0.1,0.2-0.2c0.2-0.1,0.4-0.3,0.6-0.4c0.1,0,0.2-0.1,0.3-0.1c0.1,0,0.5-0.2,0.5-0.2c0.2-0.1,0.4-0.1,0.6-0.1\t\t\tc0,0,0,0,0.1,0c0,0,0.1,0,0.2,0c0,0,0.1,0,0.1,0c3.3,0.9,6.8,1.3,10.2,1.5c4.9,0.3,9.8-0.3,14.7-0.6c5.5-0.4,11-0.7,16.5-0.8\t\t\tc22-0.6,43.9,0.4,65.9,0.8c2.8,0,5.6,0.1,8.3,0.1c1.1,0,2.2,0.1,3.3,0c0.3,0.1,0.7,0.2,1,0.3c0,0,0,0,0.1,0c0,0,0,0,0.1,0\t\t\tc0.2,0.1,0.4,0.2,0.6,0.3c0.1,0.1,0.2,0.1,0.3,0.2c0.1,0.1,0.2,0.1,0.2,0.2c0.2,0.2,0.3,0.3,0.5,0.5c0.1,0.1,0.4,0.5,0.3,0.3\t\t\tc0.2,0.3,0.4,0.6,0.6,0.9c0.1,0.2,0.2,0.3,0.2,0.5c-0.3-0.7,0,0.1,0.1,0.2c0.1,0.4,0.2,0.8,0.3,1.2c0.1,0.2,0.1,0.4,0.1,0.7\t\t\tc0,0.1,0,0.3,0.1,0.4c0.1,0.8,0.1,1.6,0.1,2.4c0,0,0,0,0,0c-0.1,0.3-0.1,0.5-0.2,0.8c0,0.1-0.1,0.1-0.1,0.2\t\t\tc-0.1,0.2-0.2,0.4-0.3,0.7C261.8,338.4,261.6,338.7,261.4,339z M260.9,321C260.9,321,260.9,321,260.9,321L260.9,321z M260,329.3\t\t\tC260,329.2,260,329.2,260,329.3L260,329.3z M261.2,315.3C261.1,315.2,261.1,315.2,261.2,315.3L261.2,315.3z M257.2,311.1\t\t\tc1,0.6,1.2,0.7,2,1.5c0.9,0.9,1.2,1.2,1.7,2.2c0.1,0.2,0.2,0.3,0.3,0.5c0,0.1,0.1,0.1,0.1,0.2c0.2,0.4,0.3,0.9,0.4,1.3\t\t\tc0,0.1,0.1,0.4,0.1,0.4c0,0.1,0,0.3,0,0.4c0,0.2,0,0.4,0,0.6c0,0.1,0,0.5,0,0.6c-0.1,0.4-0.2,0.8-0.3,1.1c0-0.1-0.3,0.6-0.4,0.7\t\t\tc0,0.1-0.1,0.1-0.1,0.1c-0.2,0.2-0.3,0.4-0.5,0.5c0,0,0,0,0,0c0,0-0.1,0-0.2,0.1c-0.1,0.1-0.2,0.1-0.2,0.1c0,0-0.1,0-0.1,0\t\t\tc-0.3,0.1-0.7,0.2-1,0.2c0,0-0.9,0-1,0c-1,0-2.1,0-3.1,0c-20.7-0.2-41.4-1.2-62.1-1.1c-10.5,0-20.9,0.4-31.3,1.2\t\t\tc-4.5,0.4-8.9,0.7-13.4,0.3c-2.2-0.2-3.7-0.4-6-0.9c-2-0.4-3.9-1-5.4-1.8c-0.4-0.2-0.8-0.5-1.2-0.7c-0.1-0.1-0.2-0.2-0.4-0.3\t\t\tc-0.1,0-0.1-0.1-0.1-0.1c-0.3-0.3-0.6-0.6-1-0.9c0,0,0,0-0.1-0.1c-0.1-0.2-0.2-0.3-0.3-0.5c-0.1-0.1-0.2-0.3-0.2-0.4c0,0,0,0,0,0\t\t\tc-0.1-0.3-0.2-0.6-0.3-0.9c0,0,0,0.1,0,0.2c0-0.1,0-0.1,0-0.2c0-0.1,0-0.2,0-0.2c0,0,0,0,0,0c0-0.2,0-0.4,0-0.6c0-0.1,0-0.1,0-0.1\t\t\tc0.1-0.3,0.1-0.7,0.3-1.1c0-0.1,0.2-0.6,0.2-0.7c0.2-0.4,0.3-0.7,0.6-1c0.1-0.2,0.2-0.3,0.3-0.5c0,0,0.3-0.4,0.4-0.5\t\t\tc0.5-0.6,1.1-1.2,1.7-1.7c0.1-0.1,0.5-0.4,0.6-0.4c0.4-0.3,0.9-0.5,1.3-0.8c0.4-0.2,0.7-0.3,1.1-0.5c-0.7,0.3,0.3-0.1,0.5-0.2\t\t\tc0.7-0.2,1.3-0.4,2-0.6c0.3-0.1,0.5-0.1,0.8-0.2c0.1,0,0.2,0,0.3-0.1c1.2-0.2,2.5-0.3,3.7-0.4c5.2-0.5,10.3-1,15.5-1.3\t\t\tc20-1.3,40.1-1,60,0.4c5.1,0.4,10.2,0.8,15.3,1.2c4.9,0.4,9.4,0.9,14.1,2.3C253.9,309.4,255.2,309.9,257.2,311.1z M160.2,181.9\t\t\tc-1-0.4-1.9-0.9-2.8-1.6c-0.1-0.1-0.4-0.3-0.4-0.4c-0.2-0.2-0.4-0.4-0.6-0.6c0,0,0,0,0,0c-0.2-0.2-0.3-0.5-0.4-0.7\t\t\tc0-0.1-0.1-0.1-0.1-0.1c0,0,0-0.1,0-0.2c0-0.1-0.1-0.5-0.1-0.6c0-0.2,0-0.4,0-0.6c0-0.1,0-0.1,0-0.1c0,0,0-0.1,0-0.1\t\t\tc0.1-0.2,0.1-0.4,0.2-0.6c0,0,0.2-0.5,0.2-0.5c0.1-0.2,0.2-0.4,0.4-0.6c0,0,0.3-0.4,0.4-0.5c0.2-0.2,0.3-0.4,0.5-0.5\t\t\tc0.1-0.1,0.2-0.2,0.3-0.2c0.2-0.1,0.4-0.3,0.6-0.4c0.1-0.1,0.2-0.1,0.3-0.2c0,0,0.1,0,0.3-0.1c0.3-0.1,0.5-0.1,0.8-0.2\t\t\tc0.1,0,0.4-0.1,0.5-0.1c0.3,0,0.6,0,0.8,0c0,0,0.5,0.1,0.6,0.1c0.6,0.1,1.2,0.3,1.8,0.5c0.1,0,0.2,0.1,0.3,0.1\t\t\tc0,0,0.1,0.1,0.2,0.1c0.3,0.2,0.6,0.3,0.9,0.5c2.1,1.2,3.7,3.1,5,5.5c1.2,2.1,2,4,2.7,6.2c-0.1,0-0.3-0.1-0.4-0.1\t\t\tc-3-0.9-5.9-1.8-8.9-2.8c-0.5-0.2-1.1-0.4-1.6-0.5c-0.3-0.1-0.6-0.2-0.9-0.3C160.7,182.1,160.3,181.9,160.2,181.9z M156.3,179.3\t\t\tC156,179,156.2,179.2,156.3,179.3L156.3,179.3z M184.9,217.6c-0.4-7.5-1.2-15.2-2.9-22.7c9.4,2,19.1,2.9,28.6,1.7\t\t\tc0.3,2.6,0.5,5.2,0.8,7.7c1.4,14.3,2.3,28.6,2.7,42.9c0.4,14.3,0.4,28.7-0.1,43c-0.1,2.6-0.2,5.2-0.3,7.8\t\t\tc-10.5-0.6-21-0.8-31.5-0.7c1.1-13,1.9-26,2.4-39C185.1,244.9,185.7,231.2,184.9,217.6z M217.7,184c0.1-0.2,0.2-0.4,0.3-0.5\t\t\tc0.2-0.5,0.5-0.9,0.8-1.4c0,0,0.3-0.4,0.4-0.5c0.2-0.2,0.3-0.4,0.5-0.6c0.2-0.2,0.4-0.4,0.7-0.6c0.1-0.1,0.1-0.1,0.1-0.2\t\t\tc0,0,0.1-0.1,0.2-0.1c0.4-0.3,0.9-0.6,1.4-0.8c0.1,0,0.5-0.2,0.6-0.2c0.2-0.1,0.4-0.1,0.6-0.1c0.1,0,0.5,0,0.5,0\t\t\tc0.1,0,0.2,0,0.3,0c-0.1,0,0.5,0.1,0.6,0.1c0.2,0,0.4,0.1,0.6,0.2c0,0,0.4,0.2,0.5,0.2c0.3,0.2,0.6,0.3,0.8,0.5\t\t\tc0,0,0.6,0.6,0.7,0.7c0,0,0.1,0.1,0.1,0.1c0,0,0,0.1,0.1,0.1c0,0.1,0.2,0.5,0.2,0.5c0,0.2,0.1,0.3,0.1,0.5c0,0,0,0,0,0\t\t\tc0,0.2,0,0.4,0,0.6c0,0-0.1,0.3-0.2,0.6c-0.1,0.1-0.2,0.4-0.2,0.5c0,0-0.3,0.4-0.3,0.5c-0.3,0.3-0.6,0.6-0.9,0.9\t\t\tc-0.1,0.1-0.1,0.1-0.1,0.1c0,0-0.1,0.1-0.2,0.1c-0.3,0.2-0.5,0.4-0.8,0.5c-0.5,0.3-1.1,0.6-1.7,0.9c-0.2,0.1-0.4,0.2-0.7,0.3\t\t\tc-0.1,0-0.7,0.3-0.7,0.3c-0.7,0.3-1.4,0.5-2.2,0.8c-1,0.3-2,0.6-3,0.9c0-0.7,0.1-1.3,0.2-1.9c0.1-0.7,0.3-1.3,0.5-2\t\t\tc0.1-0.3,0.2-0.6,0.3-0.9C217.7,184,217.7,184,217.7,184z M284.5,220c-1.3,5.3-3,10.3-5.4,15c-2.4,4.7-5.3,9.1-8.4,13.2\t\t\tc-1.2,1.6-2.8,3.6-4.3,5.4c-1.5,1.8-3,3.5-4.6,5.2c-2.8,3-5.7,5.8-8.6,8.6c-2.4,2.3-4.8,4.4-7.1,6.8c-3.5,3.7-6.5,8-8.7,12.6\t\t\tc-1.9,4.1-3.2,8.3-4,12.7c-4.4-0.4-8.7-0.7-13.1-1c1.2-25.9,0.9-51.9-1-77.7c-0.5-6.7-1-13.4-1.7-20c-0.2-1.8-0.4-3.5-0.6-5.3\t\t\tc0.7-0.2,1.3-0.3,2-0.5c5.7-1.6,12.7-4.1,14.8-10.2c2.1-6.3-3.7-12-9.8-12.3c-6.3-0.3-11.2,5.2-12.8,10.8c-0.7,2.2-0.9,4.6-0.9,7\t\t\tc-0.9,0.1-1.7,0.2-2.9,0.3c-3,0.2-6.1,0.3-9.1,0.1c-2.8-0.1-5.8-0.4-8.3-0.8c-3.3-0.5-6.6-1.2-9.8-1.9c-1-3.3-2.3-6.6-3.8-9.7\t\t\tc-2.9-5.9-7.9-11-14.7-11.6c-6.2-0.6-12.6,4.4-12.5,11c0.2,6.6,6.4,9.6,11.8,11.5c4.6,1.5,9.2,3,13.9,4.2c0.3,1,0.5,2,0.8,3\t\t\tc1.4,6,2.2,11.7,2.6,17.7c1,12.6,0.5,25.3,0.1,37.9c-0.4,12.7-1,25.4-2,38.1c-0.2,2.5-0.4,5-0.6,7.6c-1.3,0-2.6,0.1-3.9,0.1\t\t\tc-5.2,0.2-10.4,0.5-15.6,1c1-9.3,0-18.9-3.6-27.7c-2-4.9-4.7-9.4-8.2-13.5c-3.5-4.1-7.6-7.7-11.2-11.7c-3.5-3.9-6.3-7.5-9.1-11.9\t\t\tc-1.4-2.1-2.6-4.3-3.8-6.5c-0.6-1.1-1.1-2.1-1.6-3.2c-0.5-1-1.1-2.5-1.4-3.1c-3.8-9.4-5.8-18.6-5.2-28.6c0.3-5.4,1.4-10.8,3-16.1\t\t\tc0.8-2.7,1.7-5.4,2.7-8c0.9-2.4,1.8-4.5,2.7-6.6c3.6-8.2,8-16.1,13.3-23.3c0.3-0.4,0.6-0.8,0.9-1.3c0.1-0.2,0.2-0.3,0.3-0.5\t\t\tc0-0.1,0.1-0.1,0.1-0.1c0,0,0-0.1,0.1-0.1c0.6-0.8,1.3-1.6,1.9-2.4c1.2-1.4,2.4-2.8,3.7-4.2c2.4-2.6,4.9-5,7.6-7.3\t\t\tc0.6-0.5,1.2-1,1.8-1.5c0.3-0.2,0.6-0.5,0.9-0.7c0.2-0.1,0.4-0.3,0.5-0.4c-0.7,0.5,0,0,0.1-0.1c1.2-0.9,2.5-1.9,3.8-2.7\t\t\tc2.5-1.7,5-3.2,7.7-4.6c1.2-0.6,2.4-1.2,3.6-1.8c0.6-0.3,1.1-0.5,1.7-0.8c0.3-0.1,0.6-0.2,0.8-0.4c0,0,0,0,0.1,0\t\t\tc0.1-0.1,0.3-0.1,0.3-0.1c2.2-0.9,4.4-1.7,6.7-2.4c2-0.6,4-1.1,6-1.6c0.9-0.2,1.8-0.4,2.8-0.5c0.4-0.1,0.8-0.1,1.3-0.2\t\t\tc0.2,0,0.4-0.1,0.6-0.1c7.2-0.9,14.7-0.9,21.9-0.3c1,0.1,1.9,0.2,2.9,0.3c0.1,0,0.6,0.1,0.6,0.1c0.1,0,0.1,0,0.2,0\t\t\tc0.5,0.1,1,0.2,1.6,0.2c1.7,0.3,3.4,0.6,5.1,1.1c1.5,0.4,2.9,0.8,4.3,1.3c0.7,0.2,1.3,0.5,1.9,0.7c0.3,0.1,0.6,0.2,0.9,0.4\t\t\tc0.1,0,0.1,0,0.1,0.1c0.1,0,0.2,0.1,0.3,0.1c5.3,2.3,10.4,5.4,15.1,8.6c4,2.7,7.3,5.3,10.9,8.6c3.5,3.2,6.7,6.6,9.8,10.2\t\t\tc3.1,3.6,5.5,6.9,8.3,10.9c2.9,4.2,5.6,8.5,7.9,13c2.3,4.6,4.1,9.1,5.6,14.2c0.7,2.6,1.4,5.1,1.9,7.8c0.5,2.7,0.8,4.6,1,7.2\t\t\tC288.3,199.7,287.1,209.8,284.5,220z M227.7,181.9C227.8,182.3,227.7,182.1,227.7,181.9L227.7,181.9z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M133,315.6C133,315.6,133,315.6,133,315.6C133,315.6,133,315.6,133,315.6c0-0.2,0-0.2,0-0.2\t\t\tC133,315.5,133,315.5,133,315.6z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M253.4,358.1C253.4,358.1,253.4,358.1,253.4,358.1c0.1-0.1,0.1-0.2,0.2-0.3\t\t\tC253.6,357.8,253.6,357.9,253.4,358.1z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M386.8,239.8c-19.2-5.8-38.6-10.7-58.3-14.5c-5.6-1.1-11.1-2.1-16.7-3c-1.7-0.3-3.6,0.4-4,2.3\t\t\tc-0.4,1.6,0.5,3.7,2.3,4c19.8,3.2,39.4,7.5,58.7,12.7c5.5,1.5,10.9,3.1,16.3,4.7c1.6,0.5,3.6-0.6,4-2.3\t\t\tC389.5,242.1,388.5,240.4,386.8,239.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M318.3,158.1c5.2-2.6,10.5-5.3,15.8-7.9c11.6-5.8,23.3-11.5,34.9-17.5c3.6-1.8,7.3-3.6,10.7-5.7\t\t\tc1.5-0.9,2.1-2.9,1.2-4.4c-0.9-1.5-2.9-2.1-4.4-1.2c-2.9,1.8-6,3.3-9.1,4.9c-5.3,2.7-10.6,5.4-15.9,8\t\t\tc-11.6,5.8-23.2,11.5-34.7,17.3c-3.4,1.7-7,3.4-10.3,5.3c-1.5,0.9-2,2.9-1.2,4.4c0.9,1.5,2.9,2,4.4,1.2\t\t\tC312.4,160.9,315.3,159.5,318.3,158.1z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M308.4,48.4c-1.1-1.1-3.5-1.4-4.6,0c-10.4,13.5-21.5,26.4-33.2,38.8c-3.3,3.5-6.7,7-10.2,10.5\t\t\tc-1.2,1.2-1.2,3.3,0,4.6c1.2,1.2,3.3,1.2,4.6,0c12-12,23.5-24.6,34.3-37.8c3.1-3.8,6.1-7.6,9.1-11.4\t\t\tC309.4,51.6,309.7,49.7,308.4,48.4z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M202.3,78.4c1.5,0.3,3.7-0.5,4-2.3c2.4-16.6,4.8-33.3,7.2-49.9c0.7-4.7,1.4-9.4,2-14.1\t\t\tc0.2-1.7-0.4-3.6-2.3-4c-1.5-0.3-3.7,0.5-4,2.3c-2.4,16.6-4.8,33.3-7.2,49.9c-0.7,4.7-1.4,9.4-2,14.1\t\t\tC199.8,76,200.4,77.9,202.3,78.4z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M132,83.8c1.4,1.7,2.7,3.4,4,5c0,0,0,0,0,0c0.1,0.2,0.2,0.3,0.4,0.5c0.2,0.3,0.4,0.6,0.6,0.9\t\t\tc0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2c1.5-0.9,2.1-2.9,1.2-4.4c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8\t\t\tc-7.2-8.6-14.5-17.1-21.7-25.7c-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M26.4,117.2c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\tc0.4-1.8-0.6-3.4-2.3-4C72,131.3,57,125,42.2,117.8c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/g><\/g><\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Was ist eine Kleinbetragsrechnung?<\/h2>\n\n\n\n<p>Eine Kleinbetragsrechnung ist eine vereinfachte Form der Rechnung, die bei geringem Gesamtbetrag verwendet werden darf. <\/p>\n\n\n\n<blockquote>Liegt der Bruttobetrag \u2013 also der Gesamtbetrag inklusive Umsatzsteuer \u2013 bei h\u00f6chstens 250 Euro, kann die Rechnung nach den Vorgaben des Umsatzsteuerrechts als Kleinbetragsrechnung ausgestellt werden.<\/blockquote>\n\n\n\n<p>Ziel dieser Regelung ist es, den b\u00fcrokratischen Aufwand zu reduzieren, ohne dabei die steuerliche Nachvollziehbarkeit zu gef\u00e4hrden. Gerade bei h\u00e4ufigen, kleineren Transaktionen \u2013 im Einzelhandel oder bei Dienstleistungen mit geringem Umfang \u2013 ist das ein echter Vorteil.<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Hintergrund: Was besagen die Kleinbetragsregelungen?<\/h3>\n\n\n\n<p>Die Kleinbetragsrechnung ist kein steuerlicher Sonderfall, sondern klar im Umsatzsteuerrecht verankert. Zwei Vorschriften sind hier entscheidend:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00a7<\/strong><strong>\u202f<\/strong><strong>14 Umsatzsteuergesetz (UStG)<\/strong>: Regelt die allgemeinen Anforderungen an Rechnungen.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ustdv_1980\/__33.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00a7\u202f33 Umsatzsteuer-Durchf\u00fchrungsverordnung (UStDV)<\/a> definiert die <strong>vereinfachten Anforderungen<\/strong> f\u00fcr Kleinbetragsrechnungen.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Was steht drin?<\/h3>\n\n\n\n<p>Kurz gesagt: Wenn der <strong>Bruttobetrag der Rechnung 250 Euro nicht \u00fcbersteigt<\/strong>, d\u00fcrfen <strong>bestimmte Angaben entfallen<\/strong>, z.B. Name und Anschrift des Leistungsempf\u00e4ngers oder die fortlaufende Rechnungsnummer.<\/p>\n\n\n\n<p>Diese <strong>Vereinfachung ist bewusst gew\u00e4hlt.<\/strong> Sie soll <strong>Unternehmen entlasten<\/strong>, die regelm\u00e4\u00dfig kleine Betr\u00e4ge abrechnen. Man denke hier zum Beispiel an den Supermarkt und alle anderen Formen des station\u00e4ren Handels.<\/p>\n\n\n\n<p>Aber: Die Regelung gilt <strong>nicht pauschal<\/strong>. Sie <strong>greift nur<\/strong>, wenn die Rechnung im Inland ausgestellt wird und keine besonderen steuerlichen Anforderungen bestehen, z.B. bei innergemeinschaftlichen Lieferungen oder Leistungen an vorsteuerabzugsberechtigte Unternehmen.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-cf926789 gb-headline-text gb-headline-medium\">Pflichtangaben der Kleinbetragsrechnung<\/h2>\n\n\n\n<p>Auch wenn Kleinbetragsrechnungen weniger Angaben erfordern als regul\u00e4re Rechnungen, ganz ohne geht es nicht. Die vereinfachte Form ist nur zul\u00e4ssig, wenn bestimmte Mindestangaben enthalten sind. Diese sind in \u00a7\u202f33 der Umsatzsteuer-Durchf\u00fchrungsverordnung (UStDV) geregelt.<\/p>\n\n\n\n<p>Eine Kleinbetragsrechnung muss folgende Angaben enthalten:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Name sowie Anschrift des leistenden Unternehmens<\/strong><br>\u2192 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Wer hat die Leistung erbracht?<\/mark><\/li>\n\n\n\n<li><strong>Ausstellungsdatum der Rechnung<\/strong><br>\u2192 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Wann wurde die Rechnung erstellt?<\/mark><\/li>\n\n\n\n<li><strong>Menge und Art der gelieferten Gegenst\u00e4nde oder Umfang und Art der Dienstleistung<\/strong><br>\u2192 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Was wurde geliefert oder geleistet?<\/mark><\/li>\n\n\n\n<li><strong>Bruttobetrag (Gesamtbetrag inkl. Umsatzsteuer)<\/strong><br>\u2192 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Wie viel wurde berechnet?<\/mark><\/li>\n\n\n\n<li><strong>Angewendeter Umsatzsteuersatz (z.\u202fB. 19\u202f% oder 7\u202f%)<\/strong><br>\u2192 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Welcher Steuersatz wurde verwendet?<\/mark><\/li>\n<\/ul>\n\n\n\n<p>Alternativ kann auch ein Hinweis auf eine <strong>Steuerbefreiung<\/strong> erfolgen, falls zutreffend.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Was darf fehlen?<\/h3>\n\n\n\n<p>Im Gegensatz zur regul\u00e4ren Rechnung <strong>m\u00fcssen folgende Angaben nicht enthalten sein<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name und Anschrift des Leistungsempf\u00e4ngers<\/li>\n\n\n\n<li>Fortlaufende <a href=\"https:\/\/easy-software.com\/de\/glossar\/rechnungsnummer\/\">Rechnungsnummer<\/a><\/li>\n\n\n\n<li>Separater Ausweis der Umsatzsteuer<\/li>\n<\/ul>\n\n\n\n<p>Das spart Zeit, besonders bei Massentransaktionen wie im Einzelhandel oder bei Dienstleistungen mit geringem Umfang.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-b19bbdf6 gb-headline-text gb-headline-medium\">Vorsicht geboten<\/h3>\n\n\n\n<p>Die Vereinfachung gilt <strong>nicht immer<\/strong>. In folgenden F\u00e4llen ist eine vollst\u00e4ndige Rechnung erforderlich:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei innergemeinschaftlichen Lieferungen<\/li>\n\n\n\n<li>Bei Leistungen an Unternehmen mit Vorsteuerabzugsrecht<\/li>\n\n\n\n<li>Bei grenz\u00fcberschreitenden Dienstleistungen<\/li>\n<\/ul>\n\n\n\n<p><strong>Tipp f\u00fcr die Praxis:<\/strong><br>Wer regelm\u00e4\u00dfig Kleinbetragsrechnungen ausstellt, sollte pr\u00fcfen, ob die Vereinfachung im konkreten Fall zul\u00e4ssig ist. Denn eine unvollst\u00e4ndige Rechnung kann steuerliche Nachteile beim Vorsteuerabzug nach sich ziehen.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ad7e9c83 gb-headline-text gb-headline-medium\">Welche Branchen nutzen Kleinbetragsrechnungen?<\/h2>\n\n\n\n<p>Kleinbetragsrechnungen sind \u00fcberall dort sinnvoll, wo viele kleine Betr\u00e4ge schnell und effizient abgerechnet werden m\u00fcssen. Sie sind besonders in Branchen verbreitet, die mit <strong>hohem Transaktionsvolumen bei<\/strong> <strong>bei niedrigen Einzelbetr\u00e4gen<\/strong> arbeiten.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Einzelhandel<\/strong>: Der Kassenbon im Supermarkt ist das klassische Beispiel. Er erf\u00fcllt alle Anforderungen einer Kleinbetragsrechnung: kompakt, rechtssicher und sofort verf\u00fcgbar.<\/li>\n\n\n\n<li><strong>Gastronomie<\/strong>: Ob Caf\u00e9, Imbiss oder Restaurant \u2013 hier werden t\u00e4glich hunderte Kleinbetr\u00e4ge abgerechnet. Die vereinfachte Rechnung spart Zeit und Aufwand.<\/li>\n\n\n\n<li><strong>Handwerksbetriebe<\/strong>: F\u00fcr kleinere Reparaturen oder Wartungsarbeiten, etwa beim Elektriker oder Installateur, ist die Kleinbetragsrechnung eine praktische L\u00f6sung.<\/li>\n\n\n\n<li><strong>Dienstleistungsgewerbe<\/strong>: Friseure, Kosmetikstudios, Reinigungsdienste oder mobile Pflegedienste nutzen sie regelm\u00e4\u00dfig bei Barzahlung oder Kartenzahlung vor Ort.<\/li>\n<\/ul>\n\n\n\n<p>Auch im <strong>Onlinehandel<\/strong> und bei <strong>digitalen Dienstleistungen<\/strong> kann die Kleinbetragsrechnung zum Einsatz kommen (bei Downloads, Streaming-Abos oder Mikroservices).<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"gb-headline gb-headline-c9c48585 gb-headline-text gb-headline-medium\">FAQ zur Kleinbetragsrechnung<\/h2>\n\n\n<div class=\"gb-container gb-container-1be7b817 gb-accordion\" data-accordion-multiple-open>\n<div class=\"gb-container gb-container-950a0758 gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-041e55d8 gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-041e55d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-df6d8a2f gb-headline-x-small\">Muss ich Kleinbetragsrechnungen archivieren?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-fa4de532\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-fa4de532\">\n\n<p><strong>Ja \u2013 f\u00fcr 8 Jahre.<\/strong> <\/p>\n\n\n\n<p>Auch Kleinbetragsrechnungen sind steuerlich relevante Belege und unterliegen der <strong>gesetzlichen Aufbewahrungspflicht<\/strong> nach GoBD. Die Frist betr\u00e4gt <strong>8 Jahre<\/strong>, gerechnet ab dem Ende des Kalenderjahres, in dem die Rechnung ausgestellt wurde.<\/p>\n\n\n\n<p><strong>Was z\u00e4hlt zur GoBD-konformen Archivierung?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Unver\u00e4nderbarkeit<\/strong>: Die Rechnung darf nachtr\u00e4glich nicht bearbeitet werden.<\/li>\n\n\n\n<li><strong>Lesbarkeit<\/strong>: Sie muss jederzeit lesbar und zug\u00e4nglich sein.<\/li>\n\n\n\n<li><strong>Form<\/strong>: Papier oder elektronisch \u2013 je nach Empfangsart.<\/li>\n\n\n\n<li><strong>Systeme<\/strong>: Revisionssichere Archivierungssysteme wie <a href=\"https:\/\/easy-software.com\/de\/dokumentenmanagementsystem\/\">DMS<\/a> oder Buchhaltungssoftware sind empfehlenswert.<\/li>\n<\/ul>\n\n\n\n<p><strong>Beispiel aus der Praxis:<\/strong><\/p>\n\n\n\n<p>Ein Kassenbon \u00fcber 19,90 Euro f\u00fcr B\u00fcromaterial, der als Betriebsausgabe gebucht wird, ist eine Kleinbetragsrechnung. Dieser Beleg muss <strong>8 Jahre lang<\/strong> archiviert werden \u2013 genauso wie eine regul\u00e4re Rechnung.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5f80bc50 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-5eac59d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-5eac59d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-960f94ed gb-headline-x-small\"><span class=\"gb-icon\"><\/span><span class=\"gb-headline-text\">Was passiert, wenn der Betrag \u00fcber 250 Euro liegt?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-6c2b8ff8\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-6c2b8ff8\">\n\n<p>Dann greift die Kleinbetragsregelung nicht mehr. Es muss eine <strong>vollst\u00e4ndige Rechnung<\/strong> <strong>mit allen Pflichtangaben<\/strong> ausgestellt werden, inklusive Name und Anschrift des Leistungsempf\u00e4ngers, fortlaufender Rechnungsnummer und gesondertem Umsatzsteuerausweis.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fbe84c84 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-e0939858 gb-accordion__toggle\" id=\"gb-accordion-toggle-e0939858\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-c4b585c0 gb-headline-x-small\">Gilt die Regelung auch f\u00fcr Onlinebestellungen?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-36bc45a0\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-36bc45a0\">\n\n<p id=\"gb-accordion-content-36bc45a0\">Ja, unter bestimmten Voraussetzungen. Auch im Onlinehandel k\u00f6nnen Rechnungen unter 250 Euro brutto als Kleinbetragsrechnungen ausgestellt werden,&nbsp; sofern die Lieferung oder Leistung <strong>im Inland erfolgt<\/strong>.<\/p>\n\n\n\n<p id=\"gb-accordion-content-36bc45a0\"><strong>Typisches Beispiel:<\/strong><br>Ein Onlinekauf \u00fcber 49,90 Euro bei einem deutschen H\u00e4ndler. Die Rechnung enth\u00e4lt den Namen des Verk\u00e4ufers, das Datum, die Artikelbezeichnung, den Bruttobetrag und den Umsatzsteuersatz \u2013 das gen\u00fcgt.<\/p>\n\n\n\n<p id=\"gb-accordion-content-36bc45a0\"><strong>Aber Vorsicht:<\/strong><br>Bei <strong>grenz\u00fcberschreitenden Leistungen<\/strong> oder wenn das <strong>Reverse-Charge-Verfahren<\/strong> greift, ist eine vollst\u00e4ndige Rechnung unabh\u00e4ngig vom Betrag erforderlich.<\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><em>Disclaimer: Dieser Artikel dient lediglich unverbindlichen Informationszwecken und stellt keine Rechtsberatung im eigentlichen Sinn dar.<\/em><\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Daten sicher und rechtskonform ablegen.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">easy archive entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Rechnungen digital pr\u00fcfen und freigeben.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">easy invoice entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Kleinbetragsrechnungen sind ein praktisches Instrument f\u00fcr allt\u00e4gliche Gesch\u00e4ftsvorg\u00e4nge mit geringem Rechnungsbetrag.<\/p>\n","protected":false},"author":62,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-221336","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/221336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/users\/62"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/221336\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=221336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}