Invoice requirements in Germany
A German invoice needs both names and addresses, your Steuernummer or USt-IdNr., the issue date, a unique sequential number, the service and its date, the net amount, the 19% or 7% rate and the VAT. A Kleinunternehmer shows no VAT and notes the § 19 UStG exemption; a business client elsewhere in the EU gets "Steuerschuldnerschaft des Leistungsempfängers".
What the invoice must show
Every invoice (UStG § 14)
- Full name and address of you and the client
- Your Steuernummer or USt-IdNr.
- Issue date
- A unique sequential number, in one or more series
- Scope and type of the service
- Date of the service
- Net amount by rate, and any agreed reduction
- VAT rate and amount, or a note on the exemption
Special cases
- Note that the § 19 UStG exemption appliesKleinunternehmer
- "Steuerschuldnerschaft des Leistungsempfängers" and both VAT numbersBusiness client in another EU country
Invoices up to EUR 250 gross need fewer fields (UStDV § 33), but not for reverse charge.
Example invoice
Open in the invoice generatorInvoice
From
Lena Vogel, Webentwicklung
Kastanienallee 12 10435 Berlin Germany
USt-IdNr. DE123456789
To
Atelier Rive SAS
18 rue Oberkampf 75011 Paris France
VAT FR12345678901
| Description | Qty | Price | Total |
|---|---|---|---|
| Web development, October 2026 | 60 | €85.00 | €5,100.00 |
| Hosting setup | 1 | €300.00 | €300.00 |
- Subtotal
- €5,400.00
- Total
- €5,400.00
A Berlin developer invoicing a French business: no German VAT, the reverse charge note and both VAT numbers. Sample names and numbers.
Rules at a glance
- Fields
- Names and addresses, tax number, date, sequential number, service and its date, amounts, rate, VATUStG § 14 (4)
- VAT rates
- 19% standard, 7% reducedUStG § 12
- Kleinunternehmer
- Exempt at up to EUR 25,000 last year and EUR 100,000 this year; a note on the exemption, no fixed wordingUStG § 19, UStDV § 34a
- Business client in another EU country
- "Steuerschuldnerschaft des Leistungsempfängers", both VAT numbers, by the 15th of the next monthUStG § 14a
- Small invoices
- Up to EUR 250 gross with fewer fields; not for reverse chargeUStDV § 33
- Currency
- Not limited; converted to EUR at the monthly rates the finance ministry publishesUStG § 16 (6)
- Language
- Not set for invoices; the tax office may ask for a German translationAO § 87
- E-invoices
- Paper or PDF to German businesses until end of 2026; in 2027 only up to EUR 800,000 turnover; e-invoices from 2028UStG § 27 (38)
- Keep records
- 8 years from the end of the year of issueUStG § 14b, AO § 147
As a Kleinunternehmer
Since 2025 your sales are VAT exempt if total turnover was at most EUR 25,000 last year and stays under EUR 100,000 this year. The invoice shows one total with no VAT and a note that the exemption applies, for example "Steuerbefreiung für Kleinunternehmer nach § 19 UStG". The law asks for the note, not fixed words.
A Kleinunternehmer may always send a paper or PDF invoice, even once e-invoices are required for others.
Business clients in the EU and abroad
For a business client in another EU country the service is taxed where the client is. Write "Steuerschuldnerschaft des Leistungsempfängers", show your USt-IdNr. and the client's VAT number, and issue the invoice by the 15th of the following month.
For a business client outside the EU the statute sets no wording.
E-invoices to German businesses
Every German business must be able to receive structured e-invoices (XRechnung, ZUGFeRD) since 1 January 2025. You may still send paper or PDF for work done until 31 December 2026. In 2027 that stays allowed only if last year's turnover was at most EUR 800,000. From 2028 invoices to German businesses must be e-invoices.
What the law leaves open
Whether the reverse charge note may be in English alone: a finance ministry letter of 17 September 2025 reportedly allows other EU languages, but the ministry website did not load for us.
Wording for business clients outside the EU: not in the statute; the administrative guidance did not load.
Whether the 8 year rule of the Commercial Code (HGB) applies to Freiberufler: it depends on legal status. The UStG and AO 8 years apply either way.
Questions
What must a Kleinunternehmer write on an invoice?
A note that the § 19 UStG small business exemption applies, and no VAT. The law does not fix the wording.
What do I write for a client in another EU country?
"Steuerschuldnerschaft des Leistungsempfängers", with your USt-IdNr. and the client's VAT number, and no VAT.
Do I have to send e-invoices in Germany?
To German businesses: paper or PDF is allowed until the end of 2026, in 2027 only up to EUR 800,000 turnover, and from 2028 e-invoices are required. Kleinunternehmer are excepted.
How long do I keep invoices in Germany?
8 years from the end of the calendar year the invoice was issued.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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