Invoice template for small businesses (§19 UStG)
Invoice without VAT — with the mandatory §19 UStG note and all other required details, as Word and PDF.
For the work carried out per order dated __.__.____ I charge:
| No. | Qty | Unit price € | Total € | |
|---|---|---|---|---|
| 1 | Labour (hrs) | ______ | ______ | ______ |
| 2 | Materials as itemised (flat rate) | ______ | ______ | ______ |
| 3 | Travel to and from site (flat rate) | ______ | ______ | ______ |
| 4 | Ancillary services (flat rate) | ______ | ______ | ______ |
| 5 | ||||
| 6 |
- · In accordance with §19 UStG, no VAT is charged.
- · Payable within 14 days without deduction to the account stated below.
Sample without guarantee — no legal or tax advice. · Last reviewed: 2026-07
Download template
As a Word file (DOCX) to fill in, plus a PDF — free in exchange for your e-mail address.
The §19 note is mandatory
As a small business under §19 UStG you invoice without VAT — but every invoice must carry the note that the small-business rule is applied. Without it the invoice is defective; if you accidentally show VAT, you owe it to the tax office. All other mandatory details (name, address, tax number, sequential number, service, date) apply unchanged.
When standard taxation approaches
The small-business rule is tied to revenue thresholds — when you grow, you switch to standard taxation and from then on invoice with VAT and input-tax deduction. Your tax advisor handles the details. Practically it means: set up your invoice layout and number range so the switch is no disruption — in DasHandwerk.xhub both are just a setting.
Frequent questions about the small-business invoice
Does the §19 note have to use exact wording?
There is no prescribed phrasing — the note must make clear that the small-business rule is applied. Common and proven: “In accordance with §19 UStG, no VAT is charged.”
Do I need a sequential invoice number as a small business?
Yes. The duty to use a sequential, unique invoice number applies regardless of the small-business rule — just like the other mandatory details.
Does the e-invoicing mandate affect me?
Small businesses must also be able to receive e-invoices in B2B. For issuing, there are reliefs — but do not rely on the status quo: transition periods are running out. Details in the knowledge article on the e-invoicing mandate.