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

A small business invoice needs the details required by § 34a UStDV. These are the name and address of both sides, your tax number (or VAT identification number or small business identification number), the issue date, the quantity and type of the supply, and the consideration as one sum with a note that the small business exemption applies (§ 19 UStG). You do not show VAT separately.

The full list is in the table below, followed by an example and a wording for the note.

Last updated: 29 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 this means for you: Put all the mandatory details of § 34a UStDV on your invoice, including your tax number.

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.

What this means for you: Add a note that refers to the small business exemption in § 19 UStG, in an understandable sentence.

Example: what your invoice can look like

An example with invented details, built from the table above:

From: Mia Muster, Musterweg 1, 10115 Berlin, tax number 12/345/67890
To: Beispiel GmbH, Beispielallee 2, 20095 Hamburg
Date: 27 October 2026
Service: 4 hours of consulting on 20 October 2026
Consideration: €120.00, as one sum
Note: Gemäß § 19 UStG (Kleinunternehmerregelung) wird keine Umsatzsteuer berechnet.

An invoice number is not required by § 34a UStDV. A running number still helps you keep your invoices in order.

What this means for you: Use the example as a model for your own invoice and state the consideration as one sum.

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).

What this means for you: Do not show VAT on your invoice, because you would owe any tax amount you show.

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. For invoices you receive when buying for your business, see Buying on Amazon for your business: Luxembourg invoices.

What this means for you: For invoices up to €250, the shorter details of § 33 UStDV can be enough.

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 this means for you: You do not have to issue e-invoices, but you must be able to receive them.

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. The cost of starting is covered in Register a small business in Germany: cost.

What this means for you: After a switch to standard taxation your invoices need all the details of § 14 (4) UStG.

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.

What this means for you: Avoid these mistakes: showing VAT, forgetting the note, leaving out the tax number and splitting the consideration.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

The VAT GPT method has three steps:

Upload: You upload your sales reports (for example Amazon or eBay CSV files) and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates your returns from this data and flags invoices with low confidence for manual review. You check and confirm.
Send: With VAT GPT Pro, the VAT returns and the other returns go through ELSTER to the tax office, the OSS return directly to the BZSt.

For invoices you enter in VAT GPT that you apply the small business scheme. 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.

You can choose e-invoices in the ZUGFeRD and XRechnung formats as output. 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. Get to know VAT GPT or create an account right away.

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.