Before you start: which case are you?
Three questions decide what your invoice looks like. Answer them once and you will never have to think about them again:
- Are you under the small business rule (§ 19 UStG)? Then you show no VAT and add a mandatory note instead.
- Is your customer a business in another EU country? Then reverse charge probably applies: no VAT, a mandatory sentence, and both VAT IDs on the invoice.
- Is it under 250 € gross? Then a simplified invoice is enough.
The structure of a German invoice
| Block | What goes in it |
|---|---|
| Header | Your name, address, contact details. A logo is optional, your Steuernummer or USt-IdNr. is not. |
| Recipient | Full legal name and address. „Attn: accounting“ is fine as an addition, not as a replacement. |
| Invoice metadata | Rechnungsnummer, Rechnungsdatum, Leistungszeitpunkt. All three, always. |
| Line items | Description, quantity, unit price, net amount, VAT rate per line. |
| Totals | Net per VAT rate, VAT per rate, gross total. |
| Payment terms | Due date or period, IBAN, BIC, account holder. A payment reference helps you reconcile later. |
| Mandatory notes | Small business rule, reverse charge or a VAT exemption – whichever applies. |
A worked example
You are a freelance developer in Berlin, not under the small business rule, invoicing a German client for 18.5 hours at 85 €:
| Item | Qty | Rate | Net |
|---|---|---|---|
| Backend development, project „Relaunch“, sprint 3 | 18.5 h | 85.00 € | 1,572.50 € |
| Net total | 1,572.50 € |
| VAT 19 % | 298.78 € |
| Total | 1,871.28 € |
Leistungszeitraum: 03.08.–11.08.2026 · Zahlbar bis: 28.08.2026 ohne Abzug
Note what is not there: no signature, no stamp, no reference to a contract. None of them is required.
The German sentences you should keep in German
- Small business rule: „Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.“
- Reverse charge: „Steuerschuldnerschaft des Leistungsempfängers.“
- Date of supply equals invoice date: „Leistungsdatum entspricht dem Rechnungsdatum.“
These are quoted from the statute. An English paraphrase next to them is fine; replacing them is not a good idea.
When you have to send it
If your customer is a business or a legal entity, you must issue the invoice within six months of the supply. For intra-EU supplies the deadline is much shorter: the 15th day of the following month.
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Write an invoice – freeCommon questions
Do I have to number invoices per year?
No. Any scheme works as long as each number is unique and the sequence is traceable. See Invoice numbers in Germany.
Can I send the invoice by email?
Between businesses in Germany, a structured e-invoice is now the rule – a PDF by email is no longer an electronic invoice in the legal sense. For private customers, a PDF is fine.
What payment term is normal in Germany?
14 to 30 days. If you agree nothing, the invoice is due immediately, and the customer is in default 30 days after receipt at the latest.
Do I need to keep copies?
Yes – eight years, counted from the end of the year the invoice was issued. Received e-invoices must be kept in their original XML format, not as a printout.
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