In Germany, invoicing is governed by strict rules in the VAT Act (Section 14 Umsatzsteuergesetz, UStG). If even one mandatory detail is missing, your business customer loses the right to deduct input VAT (Vorsteuerabzug), which leads to disputes.

The full list of mandatory details under Section 14(4) UStG

Every standard invoice for more than €250 gross must contain: the full name and address of the supplier; the full name and address of the customer; the tax number (Steuernummer) or EU VAT identification number (USt-IdNr); the date of issue; a unique sequential invoice number (fortlaufende Rechnungsnummer); the quantity and exact description of the services or goods; and the exact date of performance or the delivery period (Liefer-/Leistungsdatum).

Showing tax rates, amounts and discounts

The calculation section must clearly separate the net amount (Nettobetrag), the VAT rate applied (19% standard or 7% reduced), the amount of tax (Steuerbetrag) and the final gross amount payable (Bruttobetrag). If discounts or bonuses (Skonto, Rabatt) are granted, their terms and deadlines must be stated on the invoice.

Small-amount invoices (Kleinbetragsrechnungen up to €250)

Simplified rules apply to invoices of up to and including €250 (Section 33 UStDV). It is enough to state the supplier's details, the date of issue, a description of the service, the total gross amount and the VAT rate applied (19% or 7%). The law does not require the customer's details or an invoice number in this case.

Special notes: the Section 19 UStG exemption and reverse charge

Businesses using the small business rule do not charge VAT, but the invoice must refer to the exemption, for example: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet”. When invoicing business customers in other EU countries, no German VAT is charged, and the invoice states both parties' VAT IDs and the note “Steuerschuldnerschaft des Leistungsempfängers” (reverse charge).

What to check

  • Check that the invoice has a unique sequential number and a date of issue.
  • State the exact date or period of the service (Leistungsdatum).
  • Show the net amount, VAT rate and gross total separately.
  • Add the required legal wording for a VAT exemption or reverse charge.

Example situation

A consultant forgot to state the service period and his own tax number; the client's accounts department withheld payment until a corrected invoice (Rechnungskorrektur) was issued, to avoid problems in a tax audit.

Next step

A correct invoice under Section 14 UStG protects your company's financial reputation and ensures customers can deduct input VAT without delay.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.