Guide
How to write an invoice in Germany
Information only · updated for 2026 · no guarantee
A German invoice is not just a request for payment — it is a tax document, and the law sets out exactly what it must contain. If a mandatory field is missing, your client's tax office can refuse their input-VAT deduction, and they will ask you to correct it. The rules live in § 14 UStG. Here is the full checklist and what each line actually means.
The mandatory fields under § 14 UStG
Every proper invoice ("Rechnung") for a normal (non-small) supply must show all of the following:
- Both parties' full name and address — yours as the supplier and your client's, each spelled out in full.
- Your tax number or VAT ID — either the Steuernummer from your Finanzamt or the USt-IdNr. (VAT identification number).
- The invoice date — the date you issue the document.
- A sequential invoice number — a unique, one-time-only number assigned from a traceable system.
- Quantity and type of the goods delivered or the scope and nature of the service provided.
- The date of supply — when the goods were delivered or the service performed, even if it matches the invoice date.
- The net amount, broken down per VAT rate — the sum before tax for each applicable rate.
- The VAT rate and VAT amount — the percentage applied and the euro figure it produces.
Which VAT rate applies
Germany uses two main rates: the standard 19 %, and a reduced 7 % for a defined list of goods and services (such as books, many foods and some cultural items). If different lines fall under different rates, you split the net total and show VAT for each rate separately. To turn a net figure into gross, or work backwards from a gross price, use our VAT calculator.
If you are a Kleinunternehmer (§ 19 UStG)
Small businesses that use the Kleinunternehmerregelung do not charge VAT. On those invoices you leave out the VAT rate and VAT amount entirely and instead add a short sentence stating that no VAT is charged because the small-business rule under § 19 UStG applies. A common wording is: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." All the other mandatory fields — parties, numbers, dates, description — still apply.
Small invoices and a quick way to draft one
For low-value invoices (currently up to €250 gross) the law allows a simplified set of fields, but for anything larger the full list above is the safe default. Rather than build the layout from scratch, you can start from our fill-in German template, which lays out every required field in the right order: Rechnungsvorlage. Keep a copy of every invoice you issue — retention periods in Germany run for years.
Frequently asked
Do I put my Steuernummer or my VAT ID on the invoice?
Either is accepted. § 14 UStG requires the invoice to show your tax number (Steuernummer) or your VAT identification number (USt-IdNr.). You only need the VAT ID if you invoice businesses in other EU countries; otherwise the Steuernummer from your local Finanzamt is enough.
Do invoice numbers have to run in a strict sequence?
They must be unique and follow a traceable, one-time-only system, but they do not have to be a single unbroken 1, 2, 3 chain. You can use prefixes or separate ranges (for example per year or per client) as long as no number is ever reused.
What if I use the Kleinunternehmer scheme?
Then you charge no VAT and show no VAT rate or amount. Instead you add a short note that the small-business rule under § 19 UStG applies, so the recipient understands why there is no VAT line.
Legal basis: § 14 UStG (mandatory invoice details) · § 14 Abs. 4 UStG (the field list) · § 19 UStG (small-business rule). German-language template: Rechnungsvorlage.