Required Invoice Fields in Germany 2026: What Must Be on a German Invoice?

In Germany, invoicing is governed by strict rules. If a mandatory field is missing from an invoice, your client cannot deduct the input VAT (Vorsteuer) — which can be a costly problem for both parties. The requirements are set out in §14 of the German VAT Act (UStG), and they apply to every self-employed person, freelancer, and company subject to VAT.

The 10 Mandatory Invoice Fields Under §14 UStG

Every invoice above €250 gross must include the following ten items:

• Full name and address of the invoice issuer
• Full name and address of the recipient
• Tax number (Steuernummer) or VAT ID (USt-IdNr.) of the issuer
• Invoice issue date
• Sequential invoice number (unique, unbroken sequence)
• Quantity and description of the goods or services
• Date of supply or service delivery (or the billing period)
• Net amount broken down by VAT rate (7% or 19%)
• Applied VAT rate and the corresponding VAT amount in euros
• Total gross amount (net + VAT)

One common mistake: the issue date and the service period are not the same thing. You can issue an invoice in April for work done in March — but the service period must appear explicitly on the invoice.

Simplified Rules for Invoices Under €250

Invoices up to €250 gross fall under the simplified rules in §33 UStDV. These only require: issue date, issuer name and address, service description, and the amount plus tax rate. The recipient's name and a sequential invoice number are not required for these smaller invoices.

Small Business Owners (Kleinunternehmer)

If you use the small business VAT exemption under §19 UStG, you do not charge VAT on your invoices. However, you must include a note such as: "According to §19 UStG, no VAT is charged." Without this notice, the tax office can retroactively demand VAT from you.

E-Invoicing Requirement Since 2025

Since January 1, 2025, B2B invoices between German VAT-registered businesses must be issued as structured e-invoices — in ZUGFeRD or XRechnung format. The ten mandatory fields remain the same, but they must also be embedded as machine-readable XML. A plain PDF no longer qualifies as a valid invoice for the recipient's VAT deduction. Learn more on the Norman e-invoicing page.

Reverse Charge and Cross-Border Services

When you provide services to a business in another EU country (B2B), the reverse charge mechanism usually applies: your client accounts for VAT in their own country. You issue a net invoice with no German VAT, and you must add a note such as "Reverse Charge" or "Tax liability of the recipient." Your VAT ID (not your Steuernummer) must appear on the invoice.

Common Invoice Mistakes to Avoid

• Missing the service period — only the invoice date is shown
• No invoice number, or numbers that aren't sequential
• Wrong or missing tax number (especially after registering with a new Finanzamt)
• No note on tax exemption (Kleinunternehmer, reverse charge, §4 UStG exemptions)
• Vague service description — "Consulting" instead of "Strategic consulting for project X, March 2026"

Conclusion

The ten mandatory invoice fields under §14 UStG aren't complicated, but they have to be applied consistently on every invoice you send. The most common oversights are a missing service period and a non-sequential invoice number — both can jeopardize your client's VAT deduction in an audit. Norman generates invoices with all required fields automatically, including ZUGFeRD e-invoices, sequential numbering, and the correct VAT rate.