German Invoice Requirements: Every Mandatory Detail (§ 14 UStG)
German invoice requirements under § 14 UStG: all ten mandatory details with examples and EN 16931 field IDs, special cases like reverse charge, and common mistakes.
docutools.pro Editorial TeamEditorial TeamKey takeaways
- Section 14(4) of the German VAT Act (UStG) lists ten mandatory details; eight apply to almost every invoice, two only to special cases.
- In an e-invoice, every mandatory detail must sit in the structured XML part; a reference to a PDF attachment is not enough.
- The note “date of supply equals invoice date” only works on paper and PDF invoices, not on e-invoices, according to the BMF letter of 15 October 2025.
- Invoices up to EUR 250 gross need only four details under § 33 UStDV, except for reverse-charge and intra-EU supplies.
- German businesses keep invoices for eight years from the end of the year of issue (§ 14b UStG).
On this page
German invoice requirements are set out in Section 14(4) of the German VAT Act (§ 14 UStG): names and addresses of both parties, tax number or VAT ID, issue date, a unique invoice number, the goods or services, the date of supply, the net amount by VAT rate, and the VAT rate and amount or an exemption note. Two more apply in special cases. E-invoices must carry all of them in the XML.
This guide is written for founders, freelancers and foreign finance teams who invoice German customers or check German invoices before paying them. For each detail, the checklist gives the legal basis, an example and the matching field of the European e-invoice standard EN 16931. If the term e-invoice is new to you, start with What Is an E-Invoice?.
Who needs this checklist?
Every business that issues or receives invoices with German VAT. Under § 14(2) UStG (opens in a new tab), you must issue an invoice within six months for supplies to other businesses and to legal entities, unless the supply is VAT-exempt under § 4 Nos. 8 to 29 UStG. For construction work and other services connected with real estate, the duty also applies when the customer is a private person.
The rules matter just as much on the receiving side. Input VAT deduction requires a proper invoice. According to paragraph 35a of the Federal Ministry of Finance (BMF) letter of 15 October 2025, an invoice that breaches § 14(4) or § 14a UStG is not a proper invoice, and a technical validation supports the recipient's own check but does not replace it.
One scope point for companies abroad: if a supplier without any establishment in Germany performs a supply for which the German customer owes the VAT (reverse charge under § 13b UStG), § 14(7) UStG applies the invoicing rules of the supplier's own member state.
The checklist: all mandatory details under § 14(4) UStG
The examples use the fictitious Muster GmbH as the supplier and Beispiel AG as the customer. The last column names the Business Terms (BT) and Business Groups (BG) of EN 16931 that carry the detail in an XRechnung or ZUGFeRD file.
| No. | Mandatory detail (German term) | Example | E-invoice field |
|---|---|---|---|
| 1 | Full name and address of supplier and customer (Name und Anschrift) | Muster GmbH, Hauptstraße 1, 10115 Berlin / Beispiel AG, Ringstraße 5, 80331 München | BT-27 and BG-5 (seller), BT-44 and BG-8 (buyer) |
| 2 | Supplier's tax number or VAT ID (Steuernummer or USt-IdNr.) | DE123456789 | BT-31 (VAT ID) or BT-32 (tax number) |
| 3 | Issue date (Ausstellungsdatum) | 7 October 2026 | BT-2 |
| 4 | Sequential, unique invoice number (Rechnungsnummer) | RE-2026-0042 | BT-1 |
| 5 | Quantity and trade description of goods, or scope and type of service | 12 hours of database maintenance, September 2026 | BT-153 (item name), BT-129 and BT-130 (quantity, unit) per line |
| 6 | Date of supply (Leistungsdatum); for advance payments, the date of receipt | Service period 1 to 30 September 2026 | BT-72 (delivery date), BG-14 (invoicing period) or BG-26 per line |
| 7 | Net amount broken down by VAT rate and exemption, plus any reduction agreed in advance | EUR 1,200.00 net at 19 %; “2 % discount if paid by 21 October 2026” | BG-23 with BT-116 per VAT category; discount terms in BT-20 |
| 8 | VAT rate and VAT amount, or a note that the supply is exempt | 19 %, EUR 228.00 | BT-119, BT-117 and BT-110; for exemptions BT-120 or BT-121 |
| 9 | Note on the customer's duty to keep the invoice, in the cases of § 14b(1) sentence 5 UStG | “Please keep this invoice for two years.” | BT-22 (invoice note) |
| 10 | The word “Gutschrift” when the customer issues the invoice (self-billing) | Gutschrift No. GS-2026-0007 | Invoice type in BT-3 |
Where foreign suppliers and expats usually slip
Name and address (No. 1). § 31(2) UStDV (opens in a new tab) only requires that both parties can be identified clearly. Abbreviations are allowed under § 31(3) UStDV if their meaning is defined in the invoice or in documents both sides hold.
Tax number or VAT ID (No. 2). One of the two is enough. In an e-invoice, the number must sit in the structured part (section 14.5(9) sentence 6 of the VAT Application Decree, UStAE, as amended by the BMF letter of 15 October 2025). The XRechnung rule BR-DE-16 enforces this: if VAT categories S, Z, E, AE, K, G, L or M are used, BT-31, BT-32 or a tax representative (BG-11) must be present.
Invoice number (No. 4). The law allows one or more number series, for example per year or per location. Each number may be used only once. A gap-free sequence is not required by the wording of the Act.
Description (No. 5). In an e-invoice, the structured part must identify the service clearly (section 14.5(15) sentence 2 UStAE). Timesheets may travel as an attachment inside the e-invoice; a link to an external site does not count.
Date of supply (No. 6). This is the biggest difference between paper and e-invoices. The note “Leistungsdatum entspricht Rechnungsdatum” (date of supply equals invoice date) is accepted only on paper and PDF invoices, called “sonstige Rechnungen” (section 14.5(16) sentences 3 and 4 UStAE). An e-invoice must carry the date in the structured data. Under § 31(4) UStDV, the calendar month of the supply is enough.
Agreed reductions (No. 7). For an early-payment discount, a statement such as “2 % discount if paid by …” is sufficient, and the discount amount does not have to be shown (section 14.5(19) sentences 11 and 12 UStAE). Bonuses and rebates whose amount is unknown when you invoice need a clear reference to the agreement, such as the contract.
Special cases: extra details under § 14a UStG and § 33 UStDV
Some supplies need more than § 14(4) UStG, some need less. The table lists the frequent ones with the VAT category code an e-invoice uses.
| Case | Additional or different detail | Legal basis | VAT category (BT-118) |
|---|---|---|---|
| Domestic reverse charge, e.g. construction work for a construction company | “Steuerschuldnerschaft des Leistungsempfängers” (reverse charge), no VAT shown | § 14a(5) UStG | AE |
| Service to a business in another EU country | Reverse-charge wording, VAT IDs of both parties, invoice by the 15th of the following month | § 14a(1) UStG | AE |
| Intra-EU supply of goods | VAT IDs of both parties, exemption note, invoice by the 15th of the following month | § 14a(3) UStG | K |
| Small business (Kleinunternehmer) | Note on the exemption under § 19 UStG, amount as one total | § 34a UStDV | E |
| Travel services, margin scheme | “Sonderregelung für Reisebüros” or e.g. “Gebrauchtgegenstände/Sonderregelung” | § 14a(6) UStG | depends on the case |
| Small-amount invoice up to EUR 250 gross (Kleinbetragsrechnung) | Only supplier name and address, date, goods or service, gross amount with VAT rate | § 33 UStDV | as main case |
EN 16931 has matching business rules: BR-AE-10 requires an exemption reason in BT-120 or BT-121 for category AE, and BR-E-10 does the same for category E. For category K, BR-IC-02 requires the seller's VAT ID (BT-31) and the buyer's VAT ID (BT-48). How small businesses carry the § 19 note into an e-invoice is covered in our guide to Kleinunternehmer e-invoice rules.
The small-amount relief in § 33 UStDV (opens in a new tab) does not apply to supplies under §§ 3c, 6a and 13b UStG. Small-amount invoices may also be sent as paper or PDF after 2026.
Labelling a self-billed invoice
When the customer issues the invoice, the document must say “Gutschrift” (§ 14(4) No. 10 UStG). For e-invoices, section 14.5(24) UStAE says this can be done “for example by selecting the corresponding invoice type”, which is BT-3 in XRechnung and ZUGFeRD. Under § 14(2) UStG, a self-billed invoice stops counting as an invoice as soon as the supplier objects to it.
Common mistakes and how to fix them
| Mistake | Consequence | Fix |
|---|---|---|
| VAT charged by a Kleinunternehmer | The VAT shown is owed under § 14c(2) UStG | Correct the invoice, add the § 19 UStG note |
| Rate too high, e.g. 19 % instead of 7 % | The excess is owed under § 14c(1) UStG | Correct the VAT amount towards the customer |
| No date of supply in the e-invoice | Not a proper invoice; validation reports only information | Fill BT-72 or BG-14 |
| Mandatory details only in the PDF attachment of an XRechnung | Detail missing from the structured part | Move the details into the XML fields |
| Same invoice number used twice | No. 4 not met | Use a new series or prefix |
| E-invoice corrected by e-mail text or PDF | Correction not valid | Send the correction as an e-invoice with the right invoice type |
Under § 31(5) UStDV, you correct an invoice with a document that refers clearly to the original and contains only the missing or wrong details. For an e-invoice, the correction must use the e-invoice form “using the corresponding invoice type” (section 14.11(1) sentence 7 UStAE as amended on 15 October 2025); sending the details in another form is not enough.
How to document your check
Use a fixed routine for incoming invoices and record the result:
- Define the check. Who checks, when, and against which list. The table above or our invoice requirements template works as a basis.
- Keep the validation report. In paragraph 35a of its letter of 15 October 2025, the BMF suggests keeping the validation report as evidence.
- Archive the original. Under § 14b UStG (opens in a new tab), invoices are kept for eight years from the end of the year of issue. For an e-invoice, the XML file is the original. Details are in our guide to e-invoice archiving in Germany.
How to check German invoice requirements with docutools.pro
Paper or PDF invoice:
- Open the German invoice requirements checker and choose the “Checklist” mode. The tool runs in your browser; your data does not leave your computer.
- Select “Full invoice (> €250 gross)” with 13 items or “Simplified invoice (≤ €250 gross)” with 5 items.
- Tick the details that are present and click “Check mandatory fields”. You see the “Completeness” score and the “Missing fields”. The list does not cover No. 9, the self-billing label or the § 14a UStG extras; check those against the table above.
E-invoice:
- Switch to “XRechnung/ZUGFeRD XML”, use “Upload XML file” and click “Auto-check XML”. On XML import, the date of supply, the exemption note and agreed reductions are always marked as missing; tick them after checking them yourself.
- For the technical check, upload the same file to the XRechnung validator. The file is sent to our server for this. The “KoSIT validation” checks the way the KoSIT validator does (configuration 2026-08-31) and reports rules such as BR-DE-16 or BR-E-10. The free plan allows two uploads per day up to 500 KB.
Creating a compliant e-invoice: our XRechnung generator works without an account. It writes the issue date as the delivery date (BT-72). If your date of supply differs, use invoicing software with a separate date-of-supply field. CSV batch processing is part of the Pro plan.
More guides on everyday invoicing are on the invoicing in Germany hub. Which businesses must issue e-invoices from 2027 is explained in Germany e-invoicing 2027.
Sources
- § 14 UStG (issuing invoices) (opens in a new tab)
- § 14a UStG (additional duties in special cases) (opens in a new tab)
- § 14b UStG (retention of invoices) (opens in a new tab)
- § 31 UStDV (invoice details) (opens in a new tab)
- § 33 UStDV (small-amount invoices) (opens in a new tab)
- BMF letter of 15 October 2025 on e-invoicing (opens in a new tab)
Last reviewed: October 2026
This article is general information, not tax or legal advice.
Tools for this article
- Invoice Mandatory Fields CheckerVerify all mandatory §14 UStG invoice fields via checklist or XRechnung/ZUGFeRD XML.Open tool →
- XRechnung ViewerParse, validate & repair German e-invoices with GoBD-compliant audit trail.Open tool →
- E-Invoice GeneratorCreate compliant XRechnung XML and ZUGFeRD hybrid PDF invoices instantly.Open tool →
Frequently asked questions
Can I issue an invoice in English in Germany?
Yes. The German VAT Act sets out what an invoice must contain, not the language it is written in. An English invoice is valid as long as it carries every detail of § 14(4) UStG. The tax office can ask for a German translation of a foreign-language document under § 87 of the Fiscal Code (Abgabenordnung), so keep the German terms for key items such as the Kleinunternehmer note in mind.
Do I need a German VAT ID to invoice a German customer?
Not always. § 14(4) No. 2 UStG requires either the tax number (Steuernummer) issued by the tax office or the VAT ID (USt-IdNr.) issued by the Federal Central Tax Office. A supplier based outside Germany that performs a reverse-charge supply in Germany follows the invoicing rules of its home member state instead, under § 14(7) UStG.
Does a German invoice have to show payment terms or bank details?
No. Neither payment terms nor bank details are mandatory under § 14(4) UStG, although both are common practice. The one payment-related item that is mandatory is any reduction agreed in advance, such as an early-payment discount (Skonto). For that, a statement like “2 % discount if paid by …” is enough; the discount amount itself does not need to be shown.
What happens if a mandatory detail is missing from a German invoice?
The invoice is not a proper invoice, which puts the customer’s input VAT deduction (Vorsteuerabzug) at risk. You can correct it under § 31(5) UStDV by sending a document that clearly refers to the original invoice and supplies only the missing or wrong details. If the original was an e-invoice, the correction must also be an e-invoice.