How to invoice correctly in Germany: Required fields and 2026 rules

Why German invoicing rules matter

German invoice requirements are set out in §14 of the Umsatzsteuergesetz (UStG) — the German VAT Act. They're not suggestions. If your invoice is missing a required field, your client may be unable to deduct input VAT (Vorsteuer), which means they'll ask you to correct and resend. In a tax audit, an incomplete invoice can cause the deduction to be rejected entirely.

The good news: once you know what's required, getting it right is straightforward.

Who this applies to

These requirements apply to any VAT-registered business or freelancer (Freiberufler) invoicing VAT-registered clients in Germany. If you're operating under the Kleinunternehmerregelung (small business exemption), you don't charge VAT — but most other fields still apply, and you need to add the required §19 note.

Mandatory fields on a German invoice (§14 UStG)

1. Your full name and address

Your complete legal name — for sole traders and freelancers, that means your personal name, not just a trading name. If you use a brand name, include your legal name alongside it. Add your full postal address.

2. Your client's full name and address

The buyer's full legal name and registered address. For corporate clients, use the company's official name — not just a department or contact person.

3. Your tax number or VAT ID

Either your Steuernummer (tax number, assigned by your local Finanzamt) or your Umsatzsteuer-Identifikationsnummer (VAT ID, beginning with DE). For cross-border EU invoicing, you'll need the VAT ID.

4. Invoice date

The date the invoice was issued.

5. Sequential invoice number

A unique, consecutive number. Never reuse a number. If you need to cancel an invoice, issue a Stornorechnung (cancellation invoice) — don't simply delete the original and reuse the number.

Good invoicing software handles sequential numbering automatically, so there's no risk of gaps or duplicates. NoCFO does this out of the box, and also pre-fills the mandatory fields — including the Leistungsdatum — so you're not checking a list every time.

6. Description of goods or services

A clear, specific description of what was delivered — detailed enough for a third party, such as a tax auditor, to understand the scope without needing extra context.

Good examples:

• "Brand strategy workshop, 4 hours, 12 March 2026"
• "Website copywriting — product pages 1–8, delivered February 2026"
• "Monthly bookkeeping service, January 2026"

7. Quantity and unit

For example: "8 hours," "3 units," or "1 project."

8. Unit price (net, excluding VAT)

The price per unit or hour before tax, net of any discounts.

9. Applicable VAT rate

Typically 19% for most professional services, or 7% for specific categories. If you're a Kleinunternehmer: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."

10. Total VAT amount in euros

The actual tax amount calculated on the taxable sum (e.g. net €1,000 × 19% = €190 VAT).

11. Total amount payable (gross)

The final amount the client owes, including VAT.

12. Date of supply (Leistungsdatum)

This is the field that catches most people. German tax law requires the date when the goods were delivered or the service was performed — and this must appear on the invoice even if it's the same as the invoice date.

If the delivery date equals the invoice date, a note like "Leistungsdatum entspricht dem Rechnungsdatum" is sufficient. But it has to be there. The Leistungsdatum determines which tax period the VAT falls into, so the Finanzamt pays close attention.

If you're a Kleinunternehmer (no VAT)

Include the note: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." Do not show a VAT rate or VAT amount on the invoice. You also do not need a VAT ID number.

Full invoice checklist

Common mistakes to avoid

Missing the Leistungsdatum. The most common technical error. Must be there even if it matches the invoice date. A simple note suffices, but it must be present.

Vague service descriptions. "Project work — €5,000" might fly in casual practice, but it won't survive scrutiny in an audit.

Gaps in invoice numbering. Issue cancellation invoices rather than deleting originals.

Wrong VAT rate. Applying 19% when 7% applies (or vice versa) will cause problems. Verify which category your service falls into.

Forgetting the §19 note. If you're a Kleinunternehmer and don't include it, it creates ambiguity about whether VAT should have been charged.

E-invoicing: what's changing in Germany

Germany is in the middle of a significant shift toward mandatory electronic invoicing for B2B transactions.

Structured e-invoices are machine-readable XML files — formats like XRechnung or ZUGFeRD. Simple PDFs will no longer qualify once the issuing mandates take effect. Kleinunternehmer are exempt from the issuing obligation, but must still be able to receive e-invoices.

The mandatory fields are identical for e-invoices and paper/PDF invoices — only the format changes.

How long to keep invoices

German law requires invoices to be archived for 10 years from the end of the calendar year in which the invoice was issued. Digital storage is permitted as long as the invoices remain readable and can be produced for inspection.

The short version

German invoice requirements are strict but consistent. Get the Leistungsdatum right, be specific in your service descriptions, keep your invoice numbering sequential, and make sure your §19 note is there if you're a Kleinunternehmer. Everything else follows naturally once you have a good invoicing setup.

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NoCFO helps self-employed people and small businesses generate compliant invoices in minutes — all required fields, correct VAT handling, and clean bookkeeping behind the scenes. Get early access →