Invoice requirements in Germany under § 14 UStG: the checklist

If a mandatory detail is missing from an invoice, your client may not be able to deduct the input VAT. For you, that means questions, corrections and, at worst, trouble in a tax audit. What an invoice in Germany must contain is set out in § 14(4) of the German VAT Act (UStG).

The mandatory details at a glance

1. Full name and address of you and your client
2. Your tax number (Steuernummer) or your VAT ID
3. The invoice date
4. A sequential invoice number that is used only once
5. The quantity and usual description of the goods, or the type and scope of the service
6. The date of delivery or service, even if it is the same as the invoice date (e.g. “Date of service equals invoice date”)
7. The net amount, broken down by VAT rate, plus any discounts agreed in advance
8. The applicable VAT rate and VAT amount, or a note on a VAT exemption

Special cases

• Reverse charge: for services to businesses in other EU countries, you show no VAT, add the note “Reverse charge” (Steuerschuldnerschaft des Leistungsempfängers) and state your client's VAT ID.
• Small businesses under § 19 UStG (Kleinunternehmer) show no VAT and add a note such as “No VAT is charged under § 19 UStG.”
• For property-related services to private individuals, the invoice must point out the client's obligation to keep it.

Small-amount invoices up to €250

Invoices up to €250 gross have simplified requirements (§ 33 UStDV). Your name and address, the invoice date, the quantity and type of service, and the gross amount with the VAT rate are enough. Client details, tax number and invoice number are not required.

The invoice number: sequential and unique

The number must be unique and follow a traceable system, for example 2026-0001. Several number ranges, such as one per year, are allowed. A number must never be used twice. Gaps should be explainable, and an incorrect invoice is cancelled, not deleted.

Retention

Since 2025, invoices generally have to be kept for eight years, counted from the end of the calendar year in which they were issued. Electronic invoices are kept electronically and unchanged.

This article is a general overview (as of October 2026) and is not tax advice.