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Law & compliance

Small business scheme (§ 19 UStG)

Businesses under the § 19 small business scheme do not show VAT — this does not exempt them from having to be able to receive e-invoices, and their invoices need a note referring to the scheme.

Also:
Kleinunternehmerregelung · §19 UStG
Reviewed on 2026-08-26.

There is no long-form article for this term yet. The definition above is the complete entry; the related terms lead onwards.