Invoice requirements in Germany (2026): § 14 UStG checklist and e-invoicing
The 10 mandatory details of a German invoice under § 14 UStG, small invoices up to €250, the Kleinunternehmer note, and the 2025, 2027 and 2028 e-invoice deadlines.
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Short answer: under § 14 (4) UStG, a German invoice must show the full name and address of the supplier and of the customer, the supplier's tax number or VAT ID, the issue date, a unique consecutive invoice number, the quantity and description of the goods or services, the date of supply, the net amount broken down by tax rate, the tax rate and VAT amount (or a note on the exemption), and any agreed price reduction. Invoices of €250 or less may be simplified. Since 1 January 2025 every business must be able to receive e-invoices; issuing them becomes mandatory in 2027 for businesses with more than €800,000 turnover and in 2028 for everyone else.
The mandatory details (§ 14 (4) UStG)
- Full name and address of the supplier and of the recipient.
- The supplier's tax number (Steuernummer) or VAT identification number (USt-IdNr.).
- The issue date.
- A unique, consecutive invoice number.
- Quantity and usual trade description of the goods, or type and scope of the service.
- The date of supply or service (or of payment, for advance payments).
- The net amount broken down by tax rate and exemption, plus any agreed reduction not already included.
- The tax rate and the VAT amount, or a note that an exemption applies.
- Where relevant, a note on the customer's obligation to keep the invoice (work on property for private persons).
- The word "Gutschrift" when the customer issues the invoice (self-billing).
Small invoices up to €250 (Kleinbetragsrechnung)
For a gross amount of up to €250, the invoice only needs the supplier's name and address, the issue date, the quantity and description, and the gross amount with the tax rate (or exemption note). The customer's details and the invoice number are not required.
Kleinunternehmer (small businesses under § 19 UStG)
- Since 2025 the scheme applies if turnover was at most €25,000 in the previous year and stays at most €100,000 in the current year.
- Do not show VAT. Add a note such as: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
- Kleinunternehmer do not have to issue e-invoices, but they must be able to receive them.
E-invoice (E-Rechnung) calendar
| From | Rule |
|---|---|
| 1 January 2025 | All businesses must be able to receive e-invoices |
| Until 31 December 2026 | Paper and PDF invoices still allowed for domestic B2B |
| 1 January 2027 | E-invoices required if the previous year's total turnover exceeded €800,000 |
| 1 January 2028 | E-invoices required for all domestic B2B invoices |
An e-invoice is a structured format such as XRechnung or ZUGFeRD (from version 2.0.1, except the MINIMUM and BASIC-WL profiles). A plain PDF is not an e-invoice. Invoices to consumers and small invoices up to €250 are not concerned.
Deadlines and record keeping
- B2B invoices must be issued within six months of the supply.
- VAT rates: 19% standard, 7% reduced.
- Keep invoices for 8 years (the period for accounting vouchers since 2025).
How to create a compliant invoice
Our invoice generator covers every § 14 detail: add your Steuernummer or USt-IdNr. in Other details, set the date of supply, and choose 19% or 7% per line. Kleinunternehmer untick "Show tax column" and add the § 19 note in the notes.
Bill a client for goods or services, with taxes, discounts and a due date.