Can you as a small business owner report a non paying customer to a credit bureau and if so what is required?

You have not stated where your business is.

Different States, Provinces and Countries have different rules.

1. You must be able to prove the debt as valid, if you report and can't prove the debt you will be in legal trouble.
2. Call the credit reporting agency, they will help you with how to report.
3. If you need to figure out who to call ask your bank. They will have the #.