Recall the definition of a tree: A connected graph with no cycles.
The graph with one vertex and no edges is connected: For every pair of vertices (there is only one such pair) there is a path from one to the other (just stay where you are)
The graph with one vertex and no edges has no cycles: A cycle must have at least three vertices.
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Of course, the number of edges is $0$ and the number of vertices is $1$ and has no cycle. Notice that equation $$|E| = |V|-1$$ is still satisfied since this graph is connected.
Recall the definition of a tree: A connected graph with no cycles.
The graph with one vertex and no edges is connected: For every pair of vertices (there is only one such pair) there is a path from one to the other (just stay where you are)
The graph with one vertex and no edges has no cycles: A cycle must have at least three vertices.