# § 19 UStG: the correct small-business note on your invoice (2026)

> A small-business invoice must carry a note about the § 19 UStG exemption — no exact wording is prescribed. Clean and current: “Steuerbefreit nach § 19 UStG (Kleinunternehmer).” In Austria: “Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung gemäß § 6 Abs. 1 Z 27 UStG.”

Source: https://back-bone.io/en/blog/kleinunternehmer-rechnung-formulierung  
Published: 2026-08-28 · Updated: 2026-08-28  
Category: Glossary

## The wording, ready to copy

Short form for the invoice footer — concise, unambiguous, with the statute:

**Short form (Germany)**

```text
Steuerbefreit nach § 19 UStG (Kleinunternehmer).
```

A fuller version — same substance, spelled out:

**Long form (Germany)**

```text
Für diese Lieferung/sonstige Leistung gilt die Steuerbefreiung für Kleinunternehmer nach § 19 UStG. Es wird keine Umsatzsteuer ausgewiesen.
```

- [Open this template in the free invoice generator](https://back-bone.io/en/invoice-generator?example=kleinunternehmer-de)

**Austria**

```text
Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung gemäß § 6 Abs. 1 Z 27 UStG.
```

- [Open this template in the free invoice generator](https://back-bone.io/en/invoice-generator?example=kleinunternehmer-at)

## Why the most-copied sentence no longer quite fits

Countless invoices carry the line *“Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.”* It comes from the old version of the rule, under which VAT technically arose but was **not levied**.

Since the reform on 1 January 2025 small-business turnover is **exempt**, and § 34a UStDV now explicitly asks for a note that *the § 19 UStG exemption* applies. The old sentence never mentions the exemption — it describes a legal consequence that no longer exists in that form.

No invoice gets rejected over this in practice: the reference to § 19 UStG is recognisable and no wording is prescribed. But if you are editing your template anyway, switch to the exemption phrasing — same effort, more accurate statement.

## What else the invoice needs (§ 34a UStDV)

Small businesses have it easier than standard taxation: no rates, no tax amounts, no net breakdown. § 34a UStDV asks for:

- Full name and address of you and your client
- Your tax number or VAT identification number
- The invoice issue date
- Quantity and type of goods, or scope and type of service
- The fee as a single sum — no net/tax breakdown
- The note about the § 19 UStG exemption
- The word "Gutschrift" if the client self-bills

Note what is missing: a sequential **invoice number** is not on this list. VAT law does not require one from a small business — but number your invoices without gaps anyway, for your own bookkeeping and your income statement. The full list for VAT invoices is in the mandatory-fields guide.

## The 2026 thresholds

| Country | Threshold | Catch |
| --- | --- | --- |
| Germany | 25.000 € previous year / 100.000 € current year | Net since 2025. Exceeding it takes effect immediately, not next year. |
| Austria | 55.000 € gross | A 10 % tolerance: up to that point the exemption runs to year end. |

The key change from the old rules: in Germany the 100.000 € limit is a hard edge *within the current year*. The transaction that breaks it is already taxable — you must charge VAT from that point. Under the old rules the switch only happened the following year.

### How Backbone handles this

Switch the small-business scheme on once in settings. Backbone then leaves VAT off every invoice and places the § 19 note automatically, in the language and for the country you configured — German and Austrian versions included.

You can try it without an account: the [free invoice generator](https://back-bone.io/en/invoice-generator) has a small-business toggle and produces a finished PDF.

> I am a designer and developer, and for years I made my own invoices by hand because no tool produced one I actually wanted to send. Along the way I made just about every mistake there is — mixed-up numbers, wrong tax rates, misunderstood reverse charge.
>
> That is exactly why I write these articles and build Backbone: rules like this belong in the software, not in your memory.

Last updated 28 August 2026. Thresholds verified on 28 August 2026 (§ 19 UStG, WKO).

## Frequently asked questions

### What wording must a small-business invoice carry?

§ 34a UStDV requires a note that the § 19 UStG exemption applies to the supply. Short form: "Steuerbefreit nach § 19 UStG (Kleinunternehmer)." In Austria: "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung gemäß § 6 Abs. 1 Z 27 UStG." No exact wording is prescribed — it only has to be unambiguous.

### Is "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" wrong?

It is not invalid — it is accepted in practice and the reference is recognisable. But it no longer describes the law precisely: since the 2025 reform, small-business turnover is exempt rather than merely "not levied". New wording should refer to the exemption.

### What are the 2026 turnover thresholds?

Germany: at most 25.000 € total turnover in the previous year and at most 100.000 € in the current one — net figures since 2025. Austria: 55.000 € gross, with a 10 % tolerance.

### What happens if I exceed the threshold?

In Germany the scheme ends immediately with the transaction that pushes you past 100.000 € — you must charge VAT from that transaction on, not from the next year. In Austria you may exceed by up to 10 % and keep invoicing VAT-free until year end.

### Do I need a VAT ID as a small business?

No. § 34a UStDV asks for the tax number OR the VAT identification number. Without cross-border business the tax number is enough; you only need a VAT ID for intra-EU transactions.

### May I show VAT anyway?

No. If you show VAT you owe it to the tax office purely because it appears on the invoice (§ 14c UStG), even if you never meant to collect it. The invoice then has to be corrected.