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Educational guide

How to Invoice in Germany

What a German invoice has to contain, which VAT rate applies, and when invoices between businesses must be electronic, quoted from the German law text.

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This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.

In Germany, the invoice rules are in section 14 of Germany's VAT Act (Umsatzsteuergesetz, UStG), as published on gesetze-im-internet.de (checked October 31, 2026). Section 14(4) says "Eine Rechnung muss folgende Angaben enthalten" (our translation: an invoice must contain the following details), starting with "den vollständigen Namen und die vollständige Anschrift des leistenden Unternehmers und des Leistungsempfängers" (our translation: the full name and full address of both the supplier and the customer) and running through the invoice number, the supply date and the tax. The full list is in the checklist below. For a supply to another business, section 14(2) requires the invoice "innerhalb von sechs Monaten nach Ausführung der Leistung" (our translation: within six months of the supply).

Invoices between businesses in Germany are moving to structured electronic formats. Section 14(2) UStG (checked October 31, 2026) says that for a supply to another business, the invoice is to be issued "als elektronische Rechnung" (our translation: as an e-invoice) where supplier and customer are both based in Germany. Section 14(1) defines it: "Eine elektronische Rechnung ist eine Rechnung, die in einem strukturierten elektronischen Format ausgestellt, übermittelt und empfangen wird und eine elektronische Verarbeitung ermöglicht." (our translation: an invoice counts as electronic when it is issued, sent and received in a structured digital format that software can process). Section 27(38) UStG's transitional provisions (checked October 31, 2026) still allow paper, or another electronic format if the recipient consents, "bis zum 31. Dezember 2026" (our translation: up to and including December 31, 2026) for anything supplied in 2025 or 2026, and "bis zum 31. Dezember 2027" (our translation: up to and including December 31, 2027) for anything supplied in 2027 when the issuer's total turnover in the previous year was "nicht mehr als 800 000 Euro" (our translation: no more than €800,000).

For rates, section 12(1) UStG (checked October 31, 2026) says "Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage" (our translation: the tax on each taxable supply is 19 percent of the taxable amount). Section 12(2) says "Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze" (our translation: the tax is reduced to seven percent for the supplies listed), and the list follows in that section and its annex. Your tax office (Finanzamt) or a tax adviser can confirm which rate fits what you sell.

Worked example, with sample figures: a designer established in Germany, not using the small-business exemption, bills a German business client for 3 days at €650.00 per day, €1,950.00 net. At the 19 percent rate in section 12(1), and assuming the reduced rate doesn't apply, the VAT comes to €1,950.00 × 19% = €370.50, for a gross total of €1,950.00 + €370.50 = €2,320.50. The invoice shows the net amount, the rate and the VAT amount as separate figures.

Invoice checklist for Germany

Each item has a note on what to include and when it applies.

  • Supplier and customer names and addresses

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "den vollständigen Namen und die vollständige Anschrift des leistenden Unternehmers und des Leistungsempfängers" (our translation: the full name and full address of both the supplier and the customer).

  • Tax number or VAT ID

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "die dem leistenden Unternehmer vom Finanzamt erteilte Steuernummer oder die ihm vom Bundeszentralamt für Steuern erteilte Umsatzsteuer-Identifikationsnummer" (our translation: the tax number the tax office issued to the supplier, or the VAT identification number the Federal Central Tax Office issued to it).

  • Issue date

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "das Ausstellungsdatum" (our translation: the date of issue).

  • Invoice number

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "eine fortlaufende Nummer mit einer oder mehreren Zahlenreihen, die zur Identifizierung der Rechnung vom Rechnungsaussteller einmalig vergeben wird (Rechnungsnummer)" (our translation: a sequential number, in one or more series, that the issuer assigns only once to identify the invoice: the invoice number).

  • What was supplied

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "die Menge und die Art (handelsübliche Bezeichnung) der gelieferten Gegenstände oder den Umfang und die Art der sonstigen Leistung" (our translation: the quantity and trade description of goods supplied, or the scope and type of a service).

  • Supply date

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "den Zeitpunkt der Lieferung oder sonstigen Leistung" (our translation: when the goods or services were supplied).

  • Net amount, VAT rate and VAT amount

    Required

    Section 14(4) UStG (checked October 31, 2026) lists "das nach Steuersätzen und einzelnen Steuerbefreiungen aufgeschlüsselte Entgelt" (our translation: the net amount broken down by tax rate and by any exemption) and "den anzuwendenden Steuersatz sowie den auf das Entgelt entfallenden Steuerbetrag" (our translation: the applicable tax rate and the tax due on the net amount). For an exempt supply, it asks instead for "einen Hinweis darauf, dass für die Lieferung oder sonstige Leistung eine Steuerbefreiung gilt" (our translation: a note that an exemption applies).

  • Reverse-charge note

    Only when the customer owes the VAT. Section 14a(5) UStG (checked October 31, 2026) requires the wording "Steuerschuldnerschaft des Leistungsempfängers" (our translation: the recipient of the supply is liable for the tax) in the cases it covers.

  • Small-business exemption note

    Only for small businesses using the section 19 exemption. Section 34a UStDV, the VAT implementing ordinance (checked October 31, 2026), asks for "einem Hinweis darauf, dass für die Lieferung oder sonstige Leistung die Steuerbefreiung für Kleinunternehmer gilt" (our translation: a note that the small-business exemption applies to the supply).

Tax and regulatory themes in Germany

VAT rates

Section 12(1) UStG (checked October 31, 2026) says "Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage" (our translation: the tax on each taxable supply is 19 percent of the taxable amount). Section 12(2) says "Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze" (our translation: the tax is reduced to seven percent for the supplies listed).

Small-business exemption

Under section 19(1) UStG (checked October 31, 2026), a supply by a small business established in Germany "ist steuerfrei, wenn der Gesamtumsatz nach Absatz 2 im vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat und im laufenden Kalenderjahr 100 000 Euro nicht überschreitet" (our translation: is exempt from VAT if total turnover didn't exceed €25,000 in the previous calendar year and doesn't exceed €100,000 in the current one). Its invoices carry the section 34a UStDV note listed above.

Invoices between businesses must become electronic

Section 14(2) UStG (checked October 31, 2026) calls for invoices to other businesses established in Germany to be issued "als elektronische Rechnung" (our translation: as an e-invoice). Section 27(38) UStG allows paper or other formats "bis zum 31. Dezember 2026" (our translation: up to and including December 31, 2026) for anything supplied in 2025 or 2026, and "bis zum 31. Dezember 2027" (our translation: up to and including December 31, 2027) for anything supplied in 2027 by businesses whose previous-year turnover was "nicht mehr als 800 000 Euro" (our translation: no more than €800,000).

Payment methods in Germany

Availability depends on banks, platforms, and contract terms.

  • SEPA credit transfer
  • SEPA instant credit transfer
  • SEPA direct debit
  • Card payment

Business and cultural tips for Germany

  • For bank payments in euros, the European Central Bank's SEPA page (EU, checked October 31, 2026) names the "SEPA credit transfer, SEPA instant credit transfer and SEPA direct debit schemes".
  • Small invoices need fewer details. Section 33 UStDV (checked October 31, 2026) says "Eine Rechnung, deren Gesamtbetrag 250 Euro nicht übersteigt, muss mindestens folgende Angaben enthalten" (our translation: an invoice whose total doesn't exceed €250 must contain at least the following details), and lists the supplier's name and address, the issue date, what was supplied, and the price and tax in one sum with the rate.
  • Keep copies. Section 14b(1) UStG (checked October 31, 2026) requires invoices to be kept, saying "acht Jahre aufzubewahren" (our translation: to be kept for eight years), and "Die Aufbewahrungsfrist beginnt mit dem Schluss des Kalenderjahres, in dem die Rechnung ausgestellt worden ist" (our translation: the period runs from the close of the calendar year the invoice was issued in).

Questions about invoicing in Germany

Invoicing guides for other countries

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India

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Ireland

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Quick answer:To invoice in Germany, follow section 14(4) of the VAT Act (UStG, law text checked October 31, 2026): both parties' full names and addresses, your tax number or VAT ID, the issue date, a sequential invoice number, what you supplied and when, the net amount by rate, the rate and the VAT. Section 12 sets the standard rate at "19 Prozent" (our translation: 19 percent) and a reduced rate of "sieben Prozent" (our translation: seven percent). Invoices between businesses established in Germany are to be structured electronic invoices, though anything supplied in 2025 or 2026 can still be invoiced on paper or in another format through the end of 2026. Billed saves tax rates once, and each new invoice number is one higher than the last.

At a glance

Situation What German law says (checked October 31, 2026)
Invoice to another business established in Germany Issue it "als elektronische Rechnung" (our translation: as an e-invoice), section 14(2) UStG
Supplied in 2025 or 2026 Paper or another format allowed "bis zum 31. Dezember 2026" (our translation: up to and including December 31, 2026), section 27(38) UStG
Supplied in 2027, previous-year turnover "nicht mehr als 800 000 Euro" (our translation: no more than €800,000) Paper or another format allowed "bis zum 31. Dezember 2027" (our translation: up to and including December 31, 2027), section 27(38) UStG
Invoice total of €250 or less Fewer details: "Eine Rechnung, deren Gesamtbetrag 250 Euro nicht übersteigt, muss mindestens folgende Angaben enthalten" (our translation: an invoice whose total doesn't exceed €250 must contain at least the following details), section 33 UStDV

When this isn't for you

This guide covers everyday invoicing between businesses established in Germany. For cross-border supplies, reverse-charge cases, invoices to public bodies or your own tax position, ask your tax office (Finanzamt) or a tax adviser.