Writing an Invoice as a Small Business: Mandatory Fields and Notice Text

As a small business under Germany's §19 UStG scheme, you don't show VAT on your invoices – but your invoice needs a specific mandatory notice plus all the usual mandatory fields.

Last updated 14.09.2026

What is the small-business VAT scheme?

§19 UStG lets businesses with low turnover skip charging VAT. This simplifies bookkeeping, but also means input tax can't be deducted. Whether the scheme applies to you depends on your prior-year turnover and your turnover forecast for the current year – the exact thresholds are set by the tax authorities and change from time to time.

Mandatory fields on a small-business invoice

Full name and address of you and your customer
Tax number or VAT identification number
Issue date and a sequential, gapless invoice number
Quantity and type of the service delivered
Invoice amount (without a separate VAT line)
A notice that the small-business scheme under §19 UStG applies

What does the mandatory notice say?

A common wording is: "No VAT is charged pursuant to §19 UStG." The exact wording isn't fixed by law down to the letter, but must clearly indicate that the scheme applies.

Small businesses and e-invoicing

Even as a small business, you can create electronic invoices (e.g. in ZUGFeRD format) and must be able to receive incoming e-invoices. The small-business scheme concerns VAT, not the technical invoice format.

This page doesn't replace individual tax advice. As of: September 2026.

Next step

Create small-business invoices directly on your smartphone

HEPLANO Rechnung sets the small-business notice correctly and automatically, and prevents an invoice from accidentally being marked as both small-business and VAT-liable at the same time.

Correct small-business notice set automatically
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Frequently asked questions about small-business invoices

Do I have to show VAT on the invoice as a small business?

No. Anyone applying the small-business scheme under §19 UStG doesn't show VAT, and must instead include the corresponding mandatory notice on the invoice.

What happens if I show VAT by mistake?

VAT mistakenly shown on a small-business invoice still has to be paid to the tax office. Careful invoicing software prevents this mistake from the outset.

Can I sell abroad as a small business?

In principle yes, though some different rules can apply. For a binding assessment of your specific situation, tax advice is recommended.