The ten mandatory fields
German VAT law (§ 14 UStG) lists exactly what an invoice must contain. Miss one and your customer may lose the right to deduct input VAT – which is why they will chase you about it.
| Required | Example |
|---|---|
| Your full name and address | Anna Berg Design Kastanienallee 7, 10435 Berlin |
| Customer's full name and address | Meyer Handels GmbH Hafenstraße 3, 20359 Hamburg |
| Your Steuernummer or USt-IdNr. | USt-IdNr.: DE123456789 |
| Invoice date (Rechnungsdatum) | 14.08.2026 |
| Sequential invoice number | 2026-0147 |
| Quantity and description of what you supplied | 18.5 h UI design, project „Relaunch“ not: „services“ |
| Date or month of supply (Leistungszeitpunkt) | 03.08.–11.08.2026 |
| Net amount, split by VAT rate | net at 19 %: 1,480.00 € |
| VAT rate and VAT amount – or the reason there is none | 19 % VAT: 281.20 € |
| Any discount agreed in advance | 2 % if paid within 10 days |
The field everybody forgets
The sentence that fixes it: „Leistungsdatum entspricht dem Rechnungsdatum.“ (Date of supply equals invoice date.) It is standard, it is accepted, and it takes ten seconds.
Two things that are not required
- A signature. German invoices are not signed. Adding one changes nothing.
- A gap-free number sequence. The number must be unique and sequential, not without gaps. Cancelled numbers may be missing as long as you can explain why.
Simplifications you may be entitled to
- Under 250 € gross: four fields instead of ten (Kleinbetragsrechnung).
- Small business rule (§ 19 UStG): no VAT shown, but a mandatory note instead – see Kleinunternehmer explained.
- Reverse charge: no VAT, but a mandatory sentence – see Reverse charge in Germany.
Since 2025: the format matters too
Between German businesses, an invoice must now be a structured data file (XRechnung or ZUGFeRD), not a PDF. Receiving one has been mandatory since 1 January 2025; issuing one is phased in by turnover. See E-invoicing in Germany.
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Write an invoice – freeCommon questions
Can I write my invoice in English?
Yes. German law does not prescribe a language. In practice, mixed wording is common: English descriptions with the German mandatory notes kept verbatim, because those are quoted from the statute. If the tax office asks, it may require a translation.
Can I invoice in a currency other than euro?
Yes, but the VAT amount must also be stated in euro, converted at an official rate. If you can avoid it, invoice in euro – it removes an entire class of questions.
What happens if a field is missing?
For you, usually nothing immediately: the claim is still valid and you still owe the VAT. For your customer, possibly a lot – no complete invoice, no input VAT deduction. Correct it when asked; a corrected invoice can take retroactive effect.
Do I need a Steuernummer or a USt-IdNr.?
Either one satisfies the requirement. You need the USt-IdNr. specifically for business customers in other EU countries.
Legal basis
This page refers to the following German provisions so you can look them up yourself. It is information, not legal advice for your individual case.
- § 14 UStG – issuing invoices and mandatory content (German VAT Act)
- § 19 UStG – small business rule
- Directive 2014/55/EU – European standard EN 16931 for electronic invoicing