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Small entrepreneurs in the sense of § 19 para. 1 UStG have a right to choose whether they want to pay VAT. If they decide not to pay VAT, they do not need a VAT identification number. Accordingly, they do not have to state a VAT identification number in the imprint. Small entrepreneurs do not need to be entered in the commercial register, so that no information is required in this respect either.
However, if there is an entry in the register or if a VAT identification number has been issued, the relevant information must be provided.