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German Invoice Requirements

Last updated: 2026-02-26

Sources:gesetze-im-internet.de ao.bundesfinanzministerium.de

German Invoice Requirements

Last updated: 2026-02-26 | Sources: §14 UStG — Ausstellung von Rechnungen, BMF — Rechnungsausstellung

Mandatory Fields

Under §14 Umsatzsteuergesetz (UStG, Value Added Tax Act), every invoice (Rechnung) must include:

  • Full name and address of the supplier (leistender Unternehmer)
  • Full name and address of the buyer (Leistungsempfänger)
  • Steuernummer (tax number) or Umsatzsteuer-Identifikationsnummer (USt-IdNr, VAT identification number) of the supplier
  • Invoice date (Rechnungsdatum)
  • Sequential invoice number (Rechnungsnummer) — must be unique from one or more sequential ranges
  • Quantity and nature of goods delivered, or extent and nature of services rendered
  • Date of supply/service (Leistungszeitpunkt or Lieferdatum), even if identical to the invoice date — the statement "Rechnungsdatum = Leistungsdatum" is acceptable
  • Net amount (Nettobetrag) per line or for the total
  • Applicable Umsatzsteuersatz (VAT rate) and Steuerbetrag (VAT amount)
  • Entgelt (consideration) — the net amount before VAT
  • Any agreed-upon discount or early payment reduction (Skonto)

Registration Numbers

Steuernummer (tax number): Issued by the local Finanzamt (tax office). Format varies by state, typically 10-13 digits. At least one of Steuernummer or USt-IdNr must appear on every invoice.

Umsatzsteuer-Identifikationsnummer (USt-IdNr, VAT ID): Format DE + 9 digits. Example: DE123456789. Issued by the Bundeszentralamt für Steuern (BZSt). Required for intra-EU transactions.

VAT Rates

Rate Percentage Applies to
Regelsteuersatz (standard rate) 19% Most goods and services
Ermäßigter Steuersatz (reduced rate) 7% Food (except restaurant services), books, newspapers, public transport, hotel accommodation, cultural events
Nullsatz (zero rate) 0% Intra-EU supplies, exports

Intra-EU Invoices

For intra-EU B2B supplies, invoices must additionally include:

  • Both the supplier's and buyer's USt-IdNr
  • Reference to the VAT exemption: "Innergemeinschaftliche Lieferung gemäß §4 Nr. 1b UStG" or "Steuerfreie innergemeinschaftliche Lieferung"
  • For reverse charge services: "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge)

Exemptions

Kleinunternehmerregelung (small business regulation, §19 UStG): Businesses with:

  • Annual turnover (Umsatz) not exceeding €25,000 in the previous year, AND
  • Expected turnover not exceeding €100,000 in the current year

Can opt out of charging VAT. Invoices must include the note: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet" or similar wording. Kleinunternehmer:

  • Do not charge or show VAT on invoices
  • Cannot deduct input VAT (Vorsteuerabzug)
  • Must still include all other mandatory invoice fields

Note: The thresholds were updated effective January 1, 2025, as part of the Wachstumschancengesetz (Growth Opportunities Act). Previous thresholds were €22,000/€50,000.

Simplified Invoices (Kleinbetragsrechnungen)

For invoices with a gross amount (Bruttobetrag) up to €250, a simplified invoice is permitted under §33 UStDV. Required fields:

  • Full name and address of the supplier
  • Invoice date
  • Description of goods/services
  • Entgelt and VAT amount combined, or the VAT rate
  • Note: Buyer details are NOT required for Kleinbetragsrechnungen

Retention Period

Invoices must be retained for 10 years (Aufbewahrungspflicht) per §14b UStG. This applies to both issued and received invoices. The retention period begins at the end of the calendar year in which the invoice was issued.

GoBD Compliance

All invoices (paper or digital) must comply with the GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff). Key requirements:

  • Traceability (Nachvollziehbarkeit)
  • Completeness (Vollständigkeit)
  • Correctness (Richtigkeit)
  • Timely recording (Zeitgerechte Erfassung)
  • Orderliness (Ordnung)
  • Immutability (Unveränderbarkeit)

Recent Updates

  • 2025-01-01: Kleinunternehmer thresholds raised to €25,000/€100,000 under the Wachstumschancengesetz.
  • 2025-01-01: All businesses must be able to receive e-invoices (E-Rechnung) in structured format. See the separate E-Invoicing document.
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