Sample Invoice for Small Business Owners: Visual Guide with All Required Information to Copy

You're a small business owner (Kleinunternehmer) and want to write your first invoice - but unsure what needs to be included? In this article, I'll show you step by step what a legally compliant small business invoice looks like. With a complete sample invoice, all required details per § 34a UStDV, and ready-to-copy formulations.

The Essentials at a Glance

As a small business owner under § 19 UStG, new rules apply since 2025:

• Previous year revenue maximum €25,000 (net)
• Revenue in current year maximum €100,000
• You do not show VAT on your invoices
• You must indicate the tax exemption
• Since 2025, a simplified invoicing requirement applies per § 34a UStDV

Important: As a small business owner, you must never show VAT on your invoice! If you do, you owe the tax to the tax office - even though you weren't allowed to charge it.

Learn more about current rules in our article on the Small Business Regulation 2025.

The Complete Sample Invoice

Here you see a complete small business invoice with all required details. Each element is numbered - explanations are below.

Invoice Header:

• ❶ Max Mustermann - Web Design & Consulting, Sample Street 12, 12345 Sample City, Tel: 0123/456789, Email: max@mustermann.de
• ❷ To: Sample Company Ltd., Ms. Anna Example, Example Way 42, 67890 Example City
• ❸ Date: Sample City, 01/15/2025

Invoice Data:

• ❹ Invoice Number: 2025-001
• ❺ Tax Number: 123/456/78901
• ❻ Service Period: 01/08/2025 - 01/12/2025

Line Items:

❾ Note: No VAT charged pursuant to § 19 UStG.

Payment Information:

Please transfer the amount within 14 days to the following account:

• Account Holder: Max Mustermann
• IBAN: DE89 1234 5678 9012 3456 78
• BIC: DEUTDEDB123
• Reference: Invoice 2025-001

All Required Details Explained in Detail

Here's the explanation for each numbered element:

❶ Your Full Name and Address

Required per: § 34a No. 1 UStDV

Must include:

• Your complete first and last name (or company name)
• Street and house number
• Postal code and city

Optionally, you can also include phone, email, and website - not required, but looks more professional.

❷ Full Name and Address of Customer

Required per: § 34a No. 1 UStDV

For your customer, you must also include:

• Full name or company name
• Contact person (optional but recommended)
• Street and house number
• Postal code and city

Exception: For small amount invoices up to €250, you can omit the customer address (§ 33 UStDV).

❸ Invoice Date (Issue Date)

Required per: § 34a No. 3 UStDV

The date you create the invoice. Write it in format DD.MM.YYYY, e.g., "15.01.2025."

❹ Sequential Invoice Number

Recommended (no longer strictly required per § 34a UStDV, but strongly recommended)

Even though § 34a UStDV no longer explicitly requires an invoice number, you should still include it. It helps with your bookkeeping and is expected by the tax office.

Proven formats:

• 2025-001 (Year + sequential number)
• INV-2025-001 (Prefix + year + number)
• 20250115-01 (Date + daily number)

❺ Tax Number or VAT ID

Required per: § 34a No. 2 UStDV

You must provide one of these:

• Your tax number from the tax office, or
• Your VAT identification number (USt-IdNr.), or
• New in 2025: Your Small Business Identification Number (KU-IdNr.)

Most small business owners use the tax number. You can find it on your tax assessment or request it from the tax office.

❻ Service Date or Service Period

Recommended (no longer strictly required per § 34a UStDV)

Although the new regulation no longer explicitly requires the service date, including it is sensible and recommended. It shows the customer and tax office when the service was provided.

Possible formulations:

• "Service period: 01/08/2025 - 01/12/2025"
• "Service date: 01/15/2025"
• "The service date corresponds to the invoice date."

❼ Quantity and Type of Service

Required per: § 34a No. 4 UStDV

Describe your service so that the customer (and tax office) understands what you delivered or performed:

• For products: Quantity and standard commercial description
• For services: Scope and type of service

Be specific, but not overly detailed.

Good examples:

• "Creation of a responsive website including 5 subpages and contact form"
• "Graphic design: Logo development including 3 drafts and 2 revision rounds"
• "Consulting service: Marketing strategy for social media (4 hours)"

Bad examples:

• "Work"
• "Service"
• "Various"

❽ Total Amount (Payment)

Required per: § 34a No. 5 UStDV

Since you as a small business owner don't show VAT, there's no difference between net and gross. You simply state the total amount.

Important: Never write "plus VAT" or "net" on your invoice! As a small business owner, your amount is always the final amount.

❾ Reference to Small Business Regulation

Required per: § 34a No. 5 UStDV

This is the most important difference from a normal invoice: You must explain why no VAT is shown.

Formulations to copy:

Short and concise: "No VAT charged pursuant to § 19 UStG."

Somewhat more detailed: "No VAT shown as small business owner per § 19 UStG."

Formal: "No VAT is shown due to the application of the small business regulation per § 19 UStG."

For international customers: "In accordance with § 19 UStG, no VAT is charged."

Compact: "VAT-exempt per § 19 UStG."

Choose one formulation and use it consistently on all your invoices.

Summary: All Required Details at a Glance

*For small amount invoices up to €250, customer address is not required

What Changed in 2025

With the Annual Tax Act 2024, there are some important changes since January 1, 2025:

New Revenue Limits:

• Previous year revenue: max €25,000 (previously €22,000)
• Revenue in current year: max €100,000 (previously €50,000)

Simplified Invoice Details (§ 34a UStDV):

Since 2025, small business invoices no longer need to contain all details per § 14 Para. 4 UStG. The invoice number and service date are no longer mandatory - but we still recommend including them.

No E-Invoice Requirement:

Small business owners are not required to issue e-invoices (XRechnung, ZUGFeRD) even after 2027. PDF invoices by email remain sufficient. However, you must be able to receive and archive e-invoices from others.

Mid-Year Change:

New in 2025: If you exceed the €100,000 limit during the year, you must immediately charge VAT from that point - not just from the following year.

Avoiding Common Mistakes

Mistake 1: Showing VAT

As a small business owner, you must not show VAT on the invoice. If you do, you owe this tax to the tax office per § 14c Para. 1 UStG.

• Wrong: "€1,350.00 plus 19% VAT"
• Right: "€1,350.00" (without tax shown)

Mistake 2: Forgetting Reference to § 19 UStG

Without the reference to the small business regulation, your invoice is incomplete. The customer might wonder why no tax is shown.

Mistake 3: Writing "Net" or "Gross"

These terms have no place on a small business invoice. Your amount is always the final amount.

Mistake 4: Forgetting Tax Number

The tax number (or alternatively VAT ID) is required - even as a small business owner.

Mistake 5: Imprecise Service Description

"Work" or "service" isn't enough. Describe specifically what you delivered or performed.

Template to Copy

Here's a simple text template you can adapt:

[Your Name] [Your Street and House Number] [Postal Code City] Tax Number: [Your Tax Number]

To: [Customer Name] [Street and House Number] [Postal Code City]

INVOICE

Invoice Number: [Year]-[Number] Date: [City], [Date] Service Period: [Date] - [Date]

No VAT charged pursuant to § 19 UStG.

Payment Information: Account Holder: [Your Name] IBAN: [Your IBAN] BIC: [Your BIC] Reference: Invoice [Number]

Payment Term: 14 days

Thank you for your order!

Conclusion

A small business invoice isn't rocket science. The key points:

1. Never show VAT
2. Always reference § 19 UStG
3. Don't forget tax number
4. Describe service specifically
5. Invoice number and service date recommended

With the sample invoice and formulations in this article, you're on the safe side. And if you want to make it even easier: With Clever Invoice, you create legally compliant small business invoices in seconds - the § 19 reference is automatically included.

Get started now: Create your free account and write your first legally compliant small business invoice. The reference to § 19 UStG is automatically inserted.