Invoice Mandatory Fields §14 UStG Checklist
All mandatory fields for a VAT-compliant German invoice under §14 UStG — including special cases (small-amount invoices, reverse charge, tax exemptions, small-business rule).
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Format: TXT · Size: ~6 KB · Updated: 2025-05-21
About this resource
A complete and correct invoice is a prerequisite for the invoice recipient to deduct input VAT. If even one of the legally required mandatory items is missing, the tax office can deny the input VAT deduction — with potentially significant financial consequences. At the same time, the invoice issuer risks fines and back-payments.
This checklist structures all mandatory requirements of § 14 para. 4 UStG into nine areas: details about the issuer, recipient, invoice data (particularly the sequential invoice number and delivery date), description of supply, amounts and tax, and special cases such as reverse charge, intra-community supplies, the small-business exemption under § 19 UStG, and small-amount invoices under § 33 UStDV. It also includes the most common mistakes that cause problems during tax audits.
How to use this template
Download the file and use it as a reference when creating invoices or reviewing incoming invoices. Pay particular attention to the delivery date and tax/VAT registration number — both are frequent sources of errors. When in doubt about special cases (reverse charge, tax exemptions), consult your tax advisor.
This resource is provided for informational purposes only. It does not constitute legal, tax, or professional advice. Always consult a qualified tax advisor or lawyer for your specific situation.