Skip to main content
Paid Before Lunch

Invoice generator › Invoice requirements

Invoice requirements in Germany

Checked 21 October 2026. General guidance, not tax advice.

German invoices follow § 14 UStG, and the tax office is strict about the details: an invoice that misses one can cost your customer their input tax deduction. The two things people most often forget are the date of supply (Leistungsdatum) and the tax number.

Germany is also moving to e-invoices between businesses. PDF invoices like ours remain valid for consumers, small businesses (Kleinunternehmer) and small amounts, and for B2B invoices during the transition (see below).

Make an invoice for Germany →

What a VAT (USt) invoice must show

  • Your full name and address, and the customer's full name and address
  • Your tax number (Steuernummer) or VAT ID (USt-IdNr.)
  • The invoice date and a unique, sequential invoice number
  • The quantity and type of goods, or the type and extent of the service
  • The date of supply (Leistungsdatum), even if it's the same as the invoice date
  • The net amount for each tax rate, and any agreed discount
  • The VAT rate and VAT amount, or a note explaining why no VAT is charged

VAT (USt) rates

RateTax
Standard 19%USt 19%
Reduced 7%USt 7%

Not sure of the amount with tax? Use our VAT calculator.

If you're not registered for VAT (USt)

You usually have to register once your sales pass €25,000 last year and €100,000 this year (Kleinunternehmer rule).

  • Small businesses (Kleinunternehmer) under the § 19 UStG thresholds don't charge VAT. Since 2025 the limits are €25,000 of turnover last year and €100,000 this year.
  • Write a note such as "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." Our generator adds it automatically.
E-invoicing: Germany is moving business-to-business invoices to e-invoicing (XRechnung or ZUGFeRD). A PDF invoice is still fine for consumers, for small businesses under the § 19 rule, for invoices up to €250, and for B2B invoices until the end of 2026 (end of 2027 if your turnover last year was €800,000 or less). From 2028, B2B invoices between German businesses must be e-invoices.

Good to know

  • E-invoicing: since 1 January 2025 every business must be able to receive e-invoices. Paper and PDF invoices between businesses are allowed until 31 December 2026, and until 31 December 2027 if your turnover last year was €800,000 or less. From 2028, B2B invoices must be XRechnung or ZUGFeRD e-invoices. Kleinunternehmer and invoices up to €250 are exempt.
  • Invoices up to €250 including VAT (Kleinbetragsrechnung) need less: your name and address, the date, what you supplied, and the gross amount with the VAT rate.
  • Keep invoices for 8 years.

Official sources

Make your invoice

Our free invoice generator knows the rules above. Choose Germany as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.

Rules in other countries

the UK · Ireland · the US · Canada · Australia · New Zealand · Switzerland · Austria · France · Spain · the Netherlands · the EU