German Invoice Template (Rechnung): Free Format
A German invoice template (Rechnung) covering every § 14 UStG field: Steuernummer, Leistungsdatum, VAT breakdown, Kleinunternehmer wording and a filled sample.
A German client rejects an invoice for reasons that would pass elsewhere: a missing delivery date, no tax number, or a VAT total that is not split by rate. German VAT law is strict about invoice content because the buyer's input tax deduction depends on it. A German invoice template (Rechnungsvorlage) with every field from § 14 UStG built in removes that risk. Fill in your Steuernummer or USt-IdNr., the Leistungsdatum and the net-VAT-gross breakdown, and the Rechnung is ready to send.
This guide lists the mandatory fields with their German labels, gives a filled sample, covers the Kleinunternehmer and small-amount variants, and explains how e-invoicing changes things from 2027. It is general information, not tax advice; check your case with a Steuerberater.
Mandatory fields on a German invoice (Pflichtangaben)
The required contents of a full invoice are set out in § 14 UStG (Ausstellung von Rechnungen). In practice your template needs:
| German label | English | Notes |
|---|---|---|
| Name und Anschrift des Leistenden | Supplier name and address | Full legal name and address |
| Name und Anschrift des Empfängers | Customer name and address | Full legal name and address |
| Steuernummer oder USt-IdNr. | Tax number or VAT ID | One of the two is required |
| Rechnungsdatum | Invoice date | Date of issue |
| Rechnungsnummer | Invoice number | Unique, issued once, in a sequence |
| Menge und Bezeichnung | Quantity and description | Customary trade description |
| Leistungsdatum / Leistungszeitraum | Date or period of supply | Required even if equal to invoice date |
| Entgelt nach Steuersätzen | Net amount by tax rate | Separate subtotals for 19% and 7% |
| Steuersatz und Steuerbetrag | Tax rate and tax amount | Or a note on exemption |
| Vereinbarte Minderungen | Agreed reductions | Discounts, Skonto, rebates agreed in advance |
Our article on German invoice requirements under § 14 UStG goes through each item, including when the USt-IdNr. is required instead of the Steuernummer.
German invoice sample (Rechnung)
A Berlin design studio bills a Munich client for a mix of services and printed materials. Rechnungsnummer 2026-0217, Rechnungsdatum 12.11.2026, Leistungszeitraum 01.10.2026 bis 31.10.2026, Steuernummer 00/000/00000 (placeholder).
| Pos. | Bezeichnung | Menge | Einzelpreis | Netto |
|---|---|---|---|---|
| 1 | Gestaltung Messestand-Grafiken (design of trade-fair graphics) | 1 | 2.400,00 € | 2.400,00 € |
| 2 | Bildbearbeitung, Stunden (image editing, hours) | 8 | 75,00 € | 600,00 € |
| 3 | Fachbuch Typografie (reference book, reduced rate) | 2 | 45,00 € | 90,00 € |
| Nettobetrag zu 19 % | 3.000,00 € | |||
| USt. 19 % | 570,00 € | |||
| Nettobetrag zu 7 % | 90,00 € | |||
| USt. 7 % | 6,30 € | |||
| Gesamtbetrag (brutto) | 3.666,30 € | |||
The math: services at 19 percent total 2,400 € + (8 x 75 €) = 3,000 €, so VAT is 3,000 € x 0.19 = 570 €. Books at the reduced 7 percent rate total 2 x 45 € = 90 €, so VAT is 90 € x 0.07 = 6.30 €. Gross total: 3,000 + 570 + 90 + 6.30 = 3,666.30 €. Germany writes amounts with a comma for decimals and a dot for thousands (3.666,30 €). Rounding is applied to the tax per rate, which our guide to invoice rounding rules explains.
Typical footer text: "Zahlbar innerhalb von 14 Tagen ohne Abzug" (payable within 14 days without deduction), or with a cash discount, "2 % Skonto bei Zahlung innerhalb von 7 Tagen, 30 Tage netto". Add bank details (IBAN, BIC), and for a GmbH the register court, HRB number and managing directors, which are commonly shown in the footer of business documents.
Variations of the German invoice
Kleinunternehmer (§ 19 UStG)
Small businesses under the Kleinunternehmer scheme charge no VAT. Show net amounts only and add "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." Since 2025 the thresholds are €25,000 turnover in the previous year and €100,000 in the current year.
Kleinbetragsrechnung (up to €250 gross)
For small amounts, a simplified invoice is allowed: your name and address, the date, the quantity and description, and the gross amount with the tax rate. No customer details or invoice number are needed.
Reverse charge (Steuerschuldnerschaft des Leistungsempfängers)
For B2B services to a business in another EU country, the customer usually accounts for the VAT. Show both VAT IDs, no German VAT, and the note "Steuerschuldnerschaft des Leistungsempfängers". Our reverse charge invoice guide has wording examples in English.
E-invoicing: what changes from 2027
Since 1 January 2025, German businesses must be able to receive structured e-invoices from other German businesses. Issuing becomes mandatory from 1 January 2027 for businesses with prior-year turnover above €800,000, and from 1 January 2028 for everyone else. A PDF on its own does not qualify. Read who must issue e-invoices in Germany from 2027 for the timeline, and XRechnung vs ZUGFeRD for the two main formats. Until your deadline, a PDF Rechnung that contains all the Pflichtangaben is still a valid invoice for most B2B work.
How to write a German invoice, step by step
- Add your full name or company name, address, and Steuernummer or USt-IdNr.
- Add the customer's full name and address (and VAT ID for EU reverse charge).
- Assign the next Rechnungsnummer. Numbers must be unique; gaps should be explainable.
- Enter the Rechnungsdatum and the Leistungsdatum or Leistungszeitraum.
- List items with quantity, description and net price.
- Subtotal net amounts by tax rate, then calculate VAT for each rate.
- Show the gross total, payment terms, any Skonto and your bank details.
Useful German invoice vocabulary
| German | English |
|---|---|
| Rechnung | Invoice |
| Abschlagsrechnung / Anzahlungsrechnung | Interim / advance payment invoice |
| Schlussrechnung | Final invoice |
| Gutschrift / Rechnungskorrektur | Self-billed invoice / invoice correction |
| Stornorechnung | Cancellation invoice |
| Angebot | Quote |
| Nettobetrag / Bruttobetrag | Net amount / gross amount |
| Umsatzsteuer (USt.) / Mehrwertsteuer (MwSt.) | VAT |
| Skonto | Early payment discount |
| Zahlungsziel | Payment term |
One trap for English speakers: in German, Gutschrift in the VAT sense means a self-billed invoice issued by the customer, not a credit note. If you mean a correction of your own invoice, use Rechnungskorrektur or Stornorechnung to avoid confusion.
Payment terms and Skonto
German invoices commonly state payment terms in a fixed form. "Zahlbar innerhalb von 14 Tagen ohne Abzug" means payable within 14 days with no deduction. With a cash discount, the wording usually gives both periods, for example "Zahlbar innerhalb von 10 Tagen mit 2 % Skonto, innerhalb von 30 Tagen netto". On a gross total of 3,666.30 €, a 2 percent Skonto is 73.33 €, so a customer paying within 10 days transfers 3,592.97 €. Taking Skonto also reduces the VAT on the sale, so your accounts need to record the reduction correctly.
Advance payments and final invoices
For longer jobs, German businesses commonly issue Abschlagsrechnungen (interim invoices) during the work and a Schlussrechnung (final invoice) at the end. Each interim invoice shows the VAT on the amount requested. The final invoice shows the full value of the work with VAT, then deducts each advance payment received with its net and VAT amounts, so the VAT is not counted twice. Quote the numbers of the earlier invoices on the final one so the customer's accountant can reconcile them.
Corrections and record keeping
If an invoice is wrong, do not overwrite it. Either issue a correction that references the original invoice number and states the corrected details, or cancel it with a Stornorechnung and issue a new one. Keep every version. German invoices must be stored for a statutory retention period, so keep the PDF or e-invoice file exactly as sent, together with your numbering log.
Billing German clients from abroad
If you are not based in Germany but bill German businesses, your invoice follows your own country's rules, not § 14 UStG, for most cross-border B2B services. German clients will still expect the details their accountant needs, though: your VAT ID and theirs, a clear service period, net amounts and a reverse charge note where it applies. Using German labels next to English ones (Rechnungsnummer, Leistungszeitraum, Nettobetrag) makes the invoice easier to process. If you sell goods stored in Germany, or have a German VAT registration, the German rules apply in full, so get local advice.
Common mistakes on German invoices
- Missing Leistungsdatum. The most frequent reason invoices are sent back.
- One VAT line for mixed rates. Net and tax must be split per rate.
- No tax number. Without it, the customer cannot deduct input VAT.
- Kleinunternehmer showing VAT. If you show VAT, you owe it, even under § 19.
- Abbreviated customer names instead of the full legal name.
If you also bill clients in France, our French invoice template (facture) covers the very different mandatory mentions there.
You can build a bilingual Rechnung in our free invoice generator: set the currency to euros, add German labels and footer wording, and download the finished PDF, without creating an account.
Frequently asked questions
What must a German invoice include?
Under § 14 (4) UStG a full invoice needs the full name and address of the supplier and the customer, the supplier's tax number (Steuernummer) or VAT ID (USt-IdNr.), the invoice date, a unique sequential invoice number, the quantity and description of goods or services, the date of supply, the net amount broken down by tax rate, the tax rate and tax amount, and any exemption note. Advance payment and reduction agreements must also be shown where relevant.
What is a Kleinbetragsrechnung?
A Kleinbetragsrechnung is a small-amount invoice with a gross total of up to €250. It may use a simplified format: the supplier's name and address, the invoice date, the quantity and description, and the gross amount with the VAT rate. The customer's details, invoice number and separate tax amount are not required. Above €250 gross, a full invoice with all § 14 UStG details is needed.
What do Kleinunternehmer write on their invoices?
Small businesses using the Kleinunternehmer scheme under § 19 UStG do not charge VAT, so their invoices show no VAT amount. They should add a note explaining why, commonly "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." Since 2025 the scheme applies when turnover was at most €25,000 in the previous year and does not exceed €100,000 in the current year.
What is Leistungsdatum on a German invoice?
Leistungsdatum is the date of supply: when the goods were delivered or the service was performed. It is a mandatory field even when it is the same as the invoice date, in which case you can write "Leistungsdatum entspricht Rechnungsdatum". For services over a period, give the period, such as "Leistungszeitraum: 01.10.2026 bis 31.10.2026".
Do German invoices have to be e-invoices?
For domestic B2B invoices, German businesses have had to be able to receive structured e-invoices since 1 January 2025. Issuing becomes mandatory in stages: from 2027 for businesses with prior-year turnover above €800,000, and from 2028 for all. A PDF alone does not count as an e-invoice; formats such as XRechnung or ZUGFeRD are used. Invoices to consumers are not covered.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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