German Invoice Requirements: §14 UStG Checklist 2026

Quick answer: A German invoice (Rechnung) must meet §14(4) UStG: full name and address of supplier and customer, tax number or VAT ID, issue date, a unique sequential invoice number, quantity and type of goods or services, date of supply, net amount by tax rate, the VAT rate and amount (or an exemption note), and any agreed price reductions. Invoices up to 250 euros need less.

Germany is strict about invoice content because a correct invoice is the basis for the customer's input VAT deduction. A missing field can lead the tax office to refuse the client's deduction, and clients know it, so they reject incomplete invoices quickly. This guide explains every mandatory field (Pflichtangaben) with its German name, the special cases for small invoices, Kleinunternehmer and reverse charge, the e-invoicing obligation, and a worked example you can copy.

This is general information, not tax advice. For your situation, check with a Steuerberater or the official sources linked below.

What is §14 UStG?

Section 14 of the German VAT Act (Umsatzsteuergesetz, UStG) defines what counts as an invoice, when one must be issued and what it must contain. Related rules sit in §14a UStG (special cases such as reverse charge and intra-EU supplies), §14c UStG (incorrectly shown VAT), and §§31 to 34a of the VAT implementing ordinance (UStDV), which cover simplifications. You can read the full text on gesetze-im-internet.de, and the Federal Ministry of Finance publishes guidance at bundesfinanzministerium.de.

German invoice mandatory fields (Pflichtangaben)

#	Mandatory field	German term	Practical notes
1	Full name and address of supplier and customer	Vollständiger Name und Anschrift des leistenden Unternehmers und des Leistungsempfängers	A PO box is accepted as an address
2	Tax number or VAT ID of the supplier	Steuernummer oder USt-IdNr.	Either one is enough for domestic invoices
3	Issue date	Ausstellungsdatum	Date the invoice is created
4	Unique sequential invoice number	Fortlaufende Rechnungsnummer	Can include letters and separate series, but must be unique
5	Quantity and type of goods, or scope and type of service	Menge und Art der Lieferung, Umfang und Art der Leistung	"Consulting" alone is too vague; describe the actual work
6	Date of supply or service	Zeitpunkt der Lieferung oder Leistung	The month is enough; "Leistungsdatum entspricht Rechnungsdatum" is common
7	Net amount broken down by tax rate, plus agreed reductions	Entgelt nach Steuersätzen aufgeschlüsselt, Entgeltminderungen	Mention any agreed early payment discount (Skonto)
8	VAT rate and VAT amount, or exemption note	Steuersatz und Steuerbetrag oder Hinweis auf Steuerbefreiung	Standard 19%, reduced 7%
9	Retention notice for private customers on property work	Hinweis auf Aufbewahrungspflicht	Construction and property services to consumers: client must keep the invoice for 2 years
10	Note on self-billing, reverse charge or margin scheme	Gutschrift, Steuerschuldnerschaft des Leistungsempfängers, Differenzbesteuerung	Only when relevant (§14a UStG)

Germany's standard VAT rate is 19%, and the reduced rate of 7% covers items such as most food, books and certain cultural services. Compare with other countries in our list of EU VAT rates for 2026.

Example German invoice (Rechnung) with 19% VAT

A Berlin freelance developer bills a Munich company for October work. Both are in Germany, so domestic VAT applies.

Rechnung Nr. 2026-112 | Rechnungsdatum: 29.10.2026 | Leistungszeitraum: 01.10.2026 bis 24.10.2026
Von: Jana Becker, Softwareentwicklung, Torstraße 50, 10119 Berlin, USt-IdNr. DE123456789
An: Alpenblick Logistik GmbH, Leopoldstraße 20, 80802 München

Pos.	Beschreibung	Menge	Einzelpreis (€)	Gesamt netto (€)
1	Entwicklung Kundenportal, Modul Sendungsverfolgung	42 Std.	95,00	3.990,00
2	Code-Review und Dokumentation	6 Std.	95,00	570,00
3	Server-Konfiguration (Pauschale)	1	350,00	350,00
Nettobetrag				4.910,00
zzgl. 19% USt				932,90
Rechnungsbetrag (brutto)				5.842,90

Zahlbar innerhalb von 14 Tagen ohne Abzug. Bei Zahlung innerhalb von 7 Tagen 2% Skonto (116,86 €). Bankverbindung: IBAN DE..., BIC ...

The math: 3,990 + 570 + 350 = 4,910 euros net; 19% VAT is 932.90; gross 5,842.90. The 2% Skonto is calculated on the gross amount here (5,842.90 x 2% = 116.86), and because it reduces the price if used, it is stated on the invoice as an agreed reduction.

Small invoices up to 250 euros (Kleinbetragsrechnung)

For invoices with a gross total of up to 250 euros, §33 UStDV allows a simplified invoice with only:

• Full name and address of the supplier.
• Issue date.
• Quantity and type of goods or scope and type of service.
• Gross amount and the applicable tax rate, or a note on the exemption.

No customer name, invoice number or tax number is required, which is why restaurant and taxi receipts qualify. Kleinbetragsrechnungen are also exempt from the e-invoice obligation, so a paper or PDF receipt remains fine for them.

Invoices from small businesses (Kleinunternehmer)

The small business scheme in §19 UStG lets businesses with low turnover skip charging VAT. Since 1 January 2025, it applies if turnover was no more than 25,000 euros in the previous year and does not exceed 100,000 euros in the current year. Crossing 100,000 euros during the year ends the exemption immediately, from the transaction that crosses the limit.

A Kleinunternehmer invoice must not show VAT or a VAT rate, and it needs a note explaining why, for example: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." Since 2025, simplified content rules for these invoices are set out in §34a UStDV. If a Kleinunternehmer shows VAT by mistake, it is owed under §14c UStG. Our explainer on the Kleinunternehmerregelung covers eligibility and the switch to standard VAT.

Reverse charge and EU invoices

When a German business provides services to a business in another EU country, the customer usually accounts for the VAT under the reverse charge. The invoice must show:

• Your USt-IdNr. and the customer's VAT ID (check it with the EU's VIES service; see our VIES VAT number check guide).
• The net amount, with no German VAT.
• The note "Steuerschuldnerschaft des Leistungsempfängers" (or "Reverse charge").

Intra-EU supplies of goods need the note "steuerfreie innergemeinschaftliche Lieferung" and both VAT IDs. These invoices must be issued by the 15th of the month after the supply, and the transactions also go on your EC Sales List (Zusammenfassende Meldung). More detail in our general reverse charge invoice guide.

Is e-invoicing mandatory in Germany?

For domestic B2B transactions, yes, in stages:

Date	Obligation
1 January 2025	All businesses must be able to receive and process structured e-invoices
Until 31 December 2026	Paper and PDF invoices may still be issued (PDF with the recipient's agreement)
1 January 2027	Businesses with prior-year turnover above 800,000 euros must issue e-invoices
1 January 2028	All businesses must issue e-invoices for domestic B2B supplies (with exceptions)

A PDF is not an e-invoice under German law; the e-invoice must be in a structured format that complies with EN 16931, such as XRechnung or ZUGFeRD (version 2.0.1 or later, except the Minimum and Basic WL profiles). Kleinbetragsrechnungen and tickets are excluded. For full detail, see Germany e-invoicing 2027 and the format comparison in XRechnung vs ZUGFeRD.

Advance, partial and final invoices in Germany

German businesses often bill in stages, especially in construction, software projects and events. Each stage has its own rules:

Invoice type	German term	Key point
Advance payment invoice	Anzahlungsrechnung	VAT is due when the advance is received; the invoice should say the supply has not yet been made
Partial invoice	Teilrechnung	For a completed, separately agreed part of the work
Final invoice	Schlussrechnung	Shows the full price and deducts advances already paid, with their VAT shown separately
Correction	Rechnungskorrektur / Stornorechnung	Reference the original invoice number; never overwrite the original

Worked example: a 10,000 euro net project with a 30% advance. The Anzahlungsrechnung shows 3,000 euros net plus 570 euros VAT (3,570 gross). The Schlussrechnung shows 10,000 net plus 1,900 VAT (11,900 gross), minus the advance of 3,000 net and 570 VAT, leaving 7,000 net plus 1,330 VAT, so 8,330 euros payable. Getting the VAT deduction on the final invoice wrong is a classic source of §14c problems, so show it line by line. You can lay out each stage with our free invoice generator and keep the numbers in one sequence.

How to create a compliant German invoice: step by step

1. Check your status: regular VAT, Kleinunternehmer, or e-invoice obligation from 2027 or 2028.
2. Enter both parties' full names and addresses. For companies, use the registered name including legal form (GmbH, UG, AG).
3. Add your Steuernummer or USt-IdNr.
4. Assign a unique invoice number. The invoice number generator helps you keep a clean sequence.
5. Describe the goods or services precisely and give the date or period of supply.
6. Show net amounts per tax rate, VAT rate, VAT amount and gross total, or the correct exemption or reverse charge note.
7. State payment terms and any Skonto.
8. Issue within the deadline: six months for B2B, or by the 15th of the next month for EU transactions.
9. Archive for eight years, keeping e-invoices in their original format.

Common mistakes on German invoices

• Missing date of supply. The single most common error. If it equals the invoice date, say so.
• Vague descriptions such as "Dienstleistungen" or "Beratung" without detail.
• Duplicate invoice numbers across clients or years.
• Kleinunternehmer showing VAT. The VAT becomes payable under §14c UStG.
• Applying the reverse charge to German customers for ordinary services, where it does not apply.
• Using the wrong VAT rate, for example 7% for services that are taxed at 19%.
• Treating a PDF as an e-invoice once the issuing obligation applies.

Breaches of invoice issuing and retention duties can lead to fines of up to 5,000 euros under §26a UStG, and a client may lose its input VAT deduction, which is why German finance teams return incomplete invoices.

German invoice requirements checklist

• Full name and address of you and your client.
• Steuernummer or USt-IdNr. (both VAT IDs for EU transactions).
• Issue date and unique invoice number.
• Quantity and type of goods or scope of services.
• Date or period of supply.
• Net amount by tax rate, VAT rate and amount, gross total.
• Exemption, Kleinunternehmer or reverse charge note when relevant.
• Agreed reductions such as Skonto.

If you also bill clients in France, compare these rules with our guide to French invoice requirements, and see invoice requirements by country for other markets.

German invoice requirements under §14 UStG are strict but predictable: get the ten Pflichtangaben right, use the simplified rules for invoices up to 250 euros or as a Kleinunternehmer, and plan for structured e-invoices from 2027 or 2028. Until your e-invoice obligation starts, our free invoice generator needs no sign-up, includes fields for every mandatory detail, and downloads a PDF built in your browser. Try the free invoice generator.