Geschenk Archive | Lasercut24 - Dekoartikel aus Holz

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<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-Adventskalender" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-Adventskalender

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-aus-holz-Adventskalender" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/11/Adventskalender-23_201102-1-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-Adventskalender

Weihnachtsdeko aus Holz

Adventskalender aus Holz – Weihnachtsdeko

€19,90 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-laterne" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-laterne

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-beide-groessen-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-aus-holz-laterne-beide-groessen" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-beide-groessen-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-beide-groessen-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-laterne-beide-groessen-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-laterne-beide-groessen

Weihnachtsdeko aus Holz

Deko Laterne aus Holz für Weihnachten

€12,90 – €27,90 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="Lasercut 24 - Schmuckbaum aus Holz mit Kiefermaserung" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

Lasercut 24 - Schmuckbaum aus Holz mit Kiefermaserung

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="Lasercut 24 - Schmuckbaum aus Holz mit Kiefermaserung" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/07/Schmuckbaum_Ansicht_13-1-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

Lasercut 24 - Schmuckbaum aus Holz mit Kiefermaserung

Deko aus Holz

Deko Schmuckbaum aus Holz

€16,90 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

Angebot!

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085546_IMG_2612_bearbeitet-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085546_IMG_2612_bearbeitet-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085546_IMG_2612_bearbeitet-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085546_IMG_2612_bearbeitet-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

Deko aus Holz

Deko Serviettenhalter aus Holz – Tänzerpaar

~~€9,90~~ €8,00

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607084926_IMG_2594_bearbeitet-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="Geschenkidee Nashorn Rhinozeros Weinhalter aus Holz" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607084926_IMG_2594_bearbeitet-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607084926_IMG_2594_bearbeitet-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607084926_IMG_2594_bearbeitet-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

Geschenkidee Nashorn Rhinozeros Weinhalter aus Holz

Deko aus Holz

Geschenkidee Nashorn Rhinozeros Weinhalter aus Holz

€15,90

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085300_IMG_2607_bearbeitet-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="Lasercut24 Weinhalter Rentier aus Holz" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085300_IMG_2607_bearbeitet-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085300_IMG_2607_bearbeitet-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/06/20200607085300_IMG_2607_bearbeitet-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

Lasercut24 Weinhalter Rentier aus Holz

Deko aus Holz

Geschenkidee Weinhalter Rentier aus Holz

€14,90

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-dekoteller-stern-oben" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-dekoteller-stern-oben

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-aus-holz-dekoteller-stern-oben" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-dekoteller-stern-oben-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-dekoteller-stern-oben

Weihnachtsdeko aus Holz

Tischdeko Weihnachten – Sternteller

€12,90 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko_aus-holz_weihnachtsbaum_oben-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko_aus-holz_weihnachtsbaum_oben" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko_aus-holz_weihnachtsbaum_oben-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko_aus-holz_weihnachtsbaum_oben-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko_aus-holz_weihnachtsbaum_oben-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko_aus-holz_weihnachtsbaum_oben

Weihnachtsdeko aus Holz

Weihnachtsbaum Deko aus Holz Variante 2

€9,90

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko-aus-holz-weihnachtsbaum-variante1-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-weihnachtsbaum-variante1" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko-aus-holz-weihnachtsbaum-variante1-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko-aus-holz-weihnachtsbaum-variante1-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/08/weihnachtsdeko-aus-holz-weihnachtsbaum-variante1-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-weihnachtsbaum-variante1

Weihnachtsdeko aus Holz

Weihnachtsbaum Variante 1 – Weihnachtsdeko aus Holz

€19,90

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-beide-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-engelsfluegel-beide" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-beide-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-beide-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-beide-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-engelsfluegel-beide

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-medium2-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-aus-holz-engelsfluegel-medium2" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-medium2-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-medium2-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-engelsfluegel-medium2-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-engelsfluegel-medium2

Weihnachtsdeko aus Holz

Weihnachtsdeko aus Holz – Engelsflügel

€5,90 – €9,90 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-glas-tassenuntersetzer-sortiment" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-glas-tassenuntersetzer-sortiment

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-3-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-glas-tassenuntersetzer-sortiment-3" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-3-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-3-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-glas-tassenuntersetzer-sortiment-3-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-glas-tassenuntersetzer-sortiment-3

Weihnachtsdeko aus Holz

Weihnachtsdeko aus Holz – Glas und Tassen Untersetzer

€6,00 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-sortiment18-300x300.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="weihnachtsdeko-aus-holz-sortiment18" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-sortiment18-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-sortiment18-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-sortiment18-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-sortiment18

<img width="300" height="300" src="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300,h_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-schneeflocke2-300x300.jpg" class="show-on-hover absolute fill hide-for-small back-image" alt="weihnachtsdeko-aus-holz-schneeflocke2" srcset="https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_300/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-schneeflocke2-300x300.jpg 300w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_280/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-schneeflocke2-280x280.jpg 280w, https://cdn.shortpixel.ai/client/q_glossy,ret_img,w_100/https://www.lasercut24.net/wp-content/uploads/2020/09/weihnachtsdeko-aus-holz-schneeflocke2-100x100.jpg 100w" sizes="(max-width: 300px) 100vw, 300px" />

weihnachtsdeko-aus-holz-schneeflocke2

Weihnachtsdeko aus Holz

Weihnachtsdeko aus Holz – Schneeflocken und Sterne

€6,00 – €15,00 Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG