,<\/a> ob sie Umsatzsteuer abf\u00fchren wollen. Entscheiden sie sich gegen die Abf\u00fchrung, ben\u00f6tigen sie grunds\u00e4tzlich keine Umsatzsteuer-Identifikationsnummer. Verf\u00fcgen sie \u00fcber keine Umsatzsteuer-Identifikationsnummer, m\u00fcssen sie auch im Impressum keine solche angeben. Hinzu kommt, da\u00df Kleinunternehmer h\u00e4ufig nicht ins Handelsregister eingetragen sind, so da\u00df auch insoweit keine Angaben erforderlich sind. Besteht allerdings eine Registereintragung oder wurde eine Umsatzsteuer-Identifikationsnummer erteilt, sind die entsprechenden Angaben zu machen. Das Muster geht davon aus, da\u00df keine Umsatzsteuer-Identifikationsnummer vorliegt und da\u00df der Betreiber der Internetseite nicht ins Handelsregister eingetragen ist. 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