How to Invoice in Germany: VAT Rules & Template

Under §14 UStG (German VAT Act), every invoice must contain:

1. Full name and address of supplier and recipient 2. Tax number (Steuernummer) or VAT ID (USt-IdNr.) 3. Invoice date and sequential invoice number 4. Date of delivery or service 5. Quantity and description of goods/services 6. Net amount, VAT rate, and VAT amount 7. Gross total amount

For invoices under €250, simplified requirements apply (Kleinbetragsrechnung): you only need the supplier name/address, date, description, gross amount, and VAT rate.

Germany's Kleinunternehmerregelung (§19 UStG) exempts businesses with turnover under €22,000 in the previous year and €50,000 in the current year from charging VAT.

If you use this exemption, your invoices must include the note: 'Gemäß §19 UStG wird keine Umsatzsteuer berechnet' (No VAT charged per §19 UStG).

Consider opting out of this exemption if you have significant business expenses, as you cannot reclaim input VAT while using it.

When invoicing German businesses from abroad, the reverse charge mechanism typically applies. Your invoice should:

• Not include German VAT • Include your VAT number and the client's German USt-IdNr. • State 'Steuerschuldnerschaft des Leistungsempfängers' (reverse charge)

The German client will self-assess VAT on their return. This applies to most B2B services under EU place-of-supply rules.

Germany requires businesses to retain invoices for 10 years. Electronic invoices are fully accepted but must meet the GoBD (Grundsätze ordnungsgemäßer Buchführung und Dokumentation) standards:

• Immutability: invoices cannot be altered after creation • Traceability: clear audit trail from invoice to booking • Storage: must be in machine-readable format

PDF invoices sent via email are acceptable. Starting 2025, e-invoicing in structured formats (ZUGFeRD, XRechnung) is being rolled out for B2B transactions.