Mandatory invoice details in Germany: a checklist for the self-employed

An invoice is more than a request for payment. For your client it is often the basis for deducting input VAT – if a mandatory detail is missing, they may not be able to claim it. That’s why many accounting departments check closely. Here is what a German invoice must contain.

Mandatory details under § 14(4) UStG

1. Full name and address of the supplier (you) and of the recipient.
2. The supplier’s tax number or VAT identification number.
3. The date of issue.
4. A sequential invoice number assigned only once. Several number ranges (e.g. per year) and letters are allowed as long as every number is unique.
5. Quantity and type of goods supplied or scope and type of services. Generic terms like “consulting” are usually not enough – describe the service specifically.
6. The date of supply or the service period – even if it matches the invoice date; the calendar month is sufficient.
7. The net amount, broken down by VAT rate and exemption, plus any reduction agreed in advance (e.g. early-payment discount) unless already included.
8. The VAT rate and VAT amount – or a note on an exemption.
9. For work on real estate for private individuals: a note on the recipient’s two-year retention obligation.
10. For self-billed invoices: the word “Gutschrift”.

Special cases

Small-amount invoices up to €250

For invoices up to €250 gross, simplified rules apply (§ 33 UStDV). You need:

• name and address of the supplier
• date of issue
• quantity and type of goods or scope and type of services
• gross amount and VAT rate (or a note on the exemption)

Small businesses under § 19 UStG

Small businesses show no VAT and instead include a note on the exemption, e.g. “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” Since 2025, simplified invoice requirements also apply to small businesses (§ 34a UStDV). Including your tax number and a sequential invoice number is still sensible – not least for your own records. More in our guide to the small business scheme.

Important: if you show VAT as a small business anyway, you owe it to the tax office.

Reverse charge

If you provide certain services to businesses in other EU countries, the recipient owes the VAT (reverse charge). The invoice then shows no VAT, but includes the note “Steuerschuldnerschaft des Leistungsempfängers” (reverse charge) and the VAT IDs of both parties.

Common mistakes

• Missing date of supply – one of the most common reasons for queries.
• Duplicate or missing invoice numbers, e.g. after switching tools.
• Wrong VAT rate, e.g. 19% instead of 7%.
• Editing an invoice afterwards instead of cancelling it properly. The right way: issue a cancellation invoice and a new invoice.

Retention

Invoices are accounting vouchers. Since 2025, a retention period of eight years generally applies. E-invoices must be kept in their original format (i.e. as XML).

Checklist

• Your and your client’s name and address
• Tax number or VAT ID
• Invoice date and unique invoice number
• Specific description of the service with quantity
• Date or period of supply
• Net amount, VAT rate, VAT amount, gross amount
• Where applicable, a note on § 19 UStG, reverse charge or an exemption

How Chingvoice helps

Chingvoice asks for the required details during setup and when you write an invoice, assigns sequential numbers and calculates VAT per rate. Finalised invoices are immutable; corrections go through cancellation or credit note. More about invoicing in Chingvoice.