Writing an invoice as a small business owner in Germany: what to include

An invoice for VAT-exempt small business sales needs, under § 34a UStDV, among other things your tax number (or VAT identification number or small business identification number), the consideration as one sum and a note that the small business exemption applies (§ 19 UStG). You do not show VAT separately. All mandatory details are in the table below.

Last updated: 27 October 2026

In short

Credit note: if your customer issues the invoice, the word "Gutschrift" is added.
Small amounts: for invoices up to €250, § 33 UStDV remains unaffected.
E-invoices: you do not have to issue them, but you must be able to receive them.

What mandatory details does a small business invoice need?

§ 34a UStDV names as minimum details for invoices on sales that are exempt under § 19 (1) UStG:

No.	Mandatory detail
1	Full name and full address of the supplier (you) and of the recipient
2	Your tax number issued by the tax office, or your VAT identification number, or your small business identification number
3	The issue date
4	Quantity and type (customary description) of the goods supplied, or the extent and type of the service
5	The consideration as one sum with a note that the small business exemption applies (§ 19 UStG)
6	If the recipient issues the invoice: the word "Gutschrift"

Unlike the standard invoice in § 14 (4) UStG, the provision names no invoice number and no date of supply. § 34a UStDV only sets the minimum details for VAT purposes.

What note do I put on the invoice?

The Finanzamt Hessen requires a reference to the exemption under § 19 (1) UStG. The law does not prescribe a fixed wording; it requires a note that the small business exemption applies to the supply. An understandable sentence is, for example:

"Gemäß § 19 UStG (Kleinunternehmerregelung) wird keine Umsatzsteuer berechnet." (In English: no VAT is charged pursuant to § 19 UStG, small business scheme.)

This is a wording example, not an official requirement.

May I show VAT?

No. As a small business owner you must not show VAT separately on your invoices (Finanzamt Hessen). If you show a tax amount anyway, you owe it (§ 14c (1) UStG; section 14c.1 (2) UStAE). The consideration therefore appears as one sum. You are also not entitled to deduct input VAT (Finanzamt Hessen).

Invoices up to €250: small-amount invoices

§ 34a UStDV leaves §§ 33 and 34 UStDV unaffected. Under § 33 UStDV, for a total of up to €250 it is enough to state, among other things, the name and address of the supplier, the issue date, the quantity and type of the supply, and the consideration in one sum with the note on the exemption. The recipient's name is not among the minimum details there. Check in the individual case whether this relief helps you.

Do I have to issue e-invoices as a small business owner?

No. There is no obligation to issue e-invoices. Small business owners must, however, be able to receive e-invoices from other businesses; an e-mail inbox is enough for that (Finanzamt Hessen). An invoice under § 34a UStDV can always be sent as an "other invoice", for example on paper or as a PDF (§ 34a sentence 3 UStDV; § 14 (1) UStG). More on the formats: XRechnung and ZUGFeRD e-invoices.

What changes if I switch to standard taxation?

Your invoices then need the details of § 14 (4) UStG, including invoice number, date of supply, tax rate and tax amount. For invoices up to €250, the details of § 33 UStDV are still enough, then with the gross amount and the tax rate. More: Switching to standard VAT and Limit exceeded.

Which mistakes happen often?

Showing VAT. That is not permitted; you owe any tax amount you show (§ 14c (1) UStG; section 14c.1 (2) UStAE).
Forgetting the note on § 19 UStG. It is one of the mandatory details.
Leaving out the tax number. No. 2 requires a tax number, VAT identification number or small business identification number.
Splitting the consideration. One sum is required.
Not adjusting the invoice after the switch. Under standard taxation you need the tax rate and the tax amount.

How VAT GPT helps

As a small business owner, you create invoices in VAT GPT without VAT, with the note under § 19 UStG where Germany is the place of supply. In three steps:

Set the scheme: You enter in VAT GPT that you apply the small business scheme.
Create the invoice: Invoice creation then offers only 0 % and, for sales with Germany as the place of supply, puts the note "Gemäß § 19 UStG (Kleinunternehmerregelung) wird keine Umsatzsteuer berechnet." on the invoice.
Choose the format: VAT GPT creates e-invoices in the ZUGFeRD and XRechnung formats.

Are you just starting out? In the tax registration questionnaire for sole proprietorships, you choose in VAT GPT whether you apply the small business scheme or waive it. Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

What must be on a small business invoice? Name and address of both sides, tax number (or VAT ID or small business ID), issue date, quantity and type of the supply, the consideration in one sum with the note on § 19 UStG (§ 34a UStDV).

Do I need an invoice number? § 34a UStDV does not list one among the minimum details. The standard invoice requires it in § 14 (4) no. 4 UStG.

May I show VAT on the invoice? Not separately (Finanzamt Hessen). If you show it anyway, you owe it (§ 14c (1) UStG; section 14c.1 (2) UStAE).

What sentence goes on the invoice? A note on the small business exemption under § 19 UStG. § 34a UStDV names no fixed wording.

Must I issue e-invoices? No, but you must be able to receive them (Finanzamt Hessen).

Does the small-amount invoice apply to me? § 34a UStDV leaves § 33 UStDV unaffected. For a total of up to €250, § 33 UStDV names reduced minimum details.