VAT · § 19 / § 25a UStG

Small-business rule and margin scheme

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.

Related capabilities

Automatic invoices Invoice, cancellation and credit note on every paid order – no clicks. E-invoicing (ZUGFeRD) PDF/A-3 with embedded EN 16931 XML – one switch, every document. OSS (One-Stop Shop) Print and flag EU distance sales with destination VAT correctly.

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