Germany Invoice Requirements: Every Mandatory Field
German invoices must comply with §14 UStG. Here's every mandatory field, format rule, and common pitfall to avoid.
§14 UStG Requirements
Every German invoice must contain: 1. Full name and address of supplier 2. Full name and address of recipient 3. Tax number (Steuernummer) OR VAT ID (USt-IdNr) 4. Invoice date 5. Unique sequential invoice number 6. Quantity and nature of goods/services delivered 7. Date of delivery or service performance 8. Net amount per tax rate or exemption 9. Applicable tax rate and amount 10. Gross amount
For amounts under €250: simplified rules (Kleinbetragsrechnung)
Electronic Invoice Rules
Since January 2025, all businesses in Germany must be able to receive electronic invoices in structured format. From 2027, issuing e-invoices will also become mandatory.
Accepted formats: ZUGFeRD 2.x and XRechnung (both comply with EN 16931).
PDF invoices are still accepted during the transition period but will eventually be phased out for B2B transactions.
Consequences of Non-Compliance
If your invoice is missing mandatory fields: • Your client cannot deduct input VAT (Vorsteuerabzug) • You may face penalties from the Finanzamt • The transaction may be treated as incomplete for tax purposes
Always double-check invoices before sending, especially for B2B transactions.
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