If you show no VAT you must say why on every document – in exactly the wording the law expects. You choose your tax scheme once; the app does the rest.
Small business: no VAT shown, consideration in one sum, § 19 UStG note
Margin scheme: § 25a UStG note, tax number or VAT ID mandatory
Tax genuinely owed abroad (OSS, UK VAT) is still shown
Small business (§ 19 UStG)
Since the 2025 reform, small-business turnover is tax-exempt rather than “not levied”. The app uses the current wording and drops anything that looks like a VAT statement.
No tax-rate column, no “0%” – the consideration is stated in one sum (§ 34a UStDV)
Note “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet (Kleinunternehmerregelung)” on invoice and credit note
If Shopify charges tax by mistake, the document is issued without tax and the case is put to you for review
E-invoicing: small businesses only have to receive, so no XML is embedded
Margin scheme (§ 25a UStG)
For second-hand goods, art and collectibles. The margin is the tax base; the customer sees no tax amount.
Note “Die Lieferung unterliegt der Differenzbesteuerung nach § 25a UStG …” on every document
Saving requires a tax number or VAT ID – § 14 Abs. 4 Nr. 2 UStG demands one of the two
Prerequisite: product prices in Shopify gross, without separately shown tax
If tax is charged on an order (waiver under § 25a Abs. 8), the app presents the reading for confirmation
Good to know
The margin cannot be booked in the DATEV batch – the app does not know the purchase price. § 25a turnover is handed over gross on its own account; margin calculation stays with the accounting firm.
If you mainly sell art or antiques and need different statutory wording, contact support.
Software, not tax advice: We are not tax advisers: Easy Invoices applies the rules you configure to your shop’s data – checking your documents for tax correctness stays with you and your accounting firm. Details in § 2a of the terms
Frequently asked questions
I am a small business selling to Austria. What happens above the OSS threshold?
Then you owe Austrian VAT, and the app shows it – § 19 only covers German turnover and yields where tax is genuinely owed in the destination. The document shows the rate and the OSS note.
Why does the app require a tax number for § 25a?
Because § 14 Abs. 4 Nr. 2 UStG requires either a tax number or a VAT ID on every invoice, and a § 25a document without VAT would otherwise carry nothing the tax office can identify you by.
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