Writing an invoice in Germany: all mandatory details

As a self-employed person you write invoices – and in Germany every invoice must contain precisely defined details. If one is missing, your client cannot deduct input VAT and will ask for a correction. The legal basis is § 14(4) of the German VAT Act (UStG).

Mandatory details on an invoice

1. full name and address of you and your client,
2. your tax number or VAT ID,
3. date of issue,
4. a sequential, unique invoice number,
5. quantity and type of goods or scope and type of service,
6. date of service (even if identical to the invoice date),
7. net amount broken down by tax rate,
8. tax rate and tax amount – or a note on the exemption,
9. any agreed reductions (e.g. early-payment discount).

The address must be one where you can receive post. A business address in Germany makes this clear.

Small invoices up to €250

For invoices up to €250 gross, § 33 UStDV requires only: name and address of the issuer, date, quantity and type of service, total amount including tax, and the tax rate. Client name and invoice number are then not mandatory.

Small businesses

As a small business under § 19 UStG you charge no VAT. Instead, add a note such as: “No VAT is charged under § 19 UStG.” Since 2025 small businesses may issue simplified invoices.

Reverse charge for clients abroad

If you provide a service to a business in another EU country, the client often owes the tax. The invoice then needs both VAT IDs and the note “reverse charge – Steuerschuldnerschaft des Leistungsempfängers”.

Deadlines and retention

• Invoices to businesses must be issued within six months.
• Invoices must be kept for eight years – see retention obligations.
• Domestic e-invoicing between businesses is becoming mandatory step by step.

Checklist before sending

Check number, date, service period, tax number and the correct tax note on every invoice. An incorrect invoice can be corrected by issuing a correction invoice referring to the original number.