What a German invoice must include
Section 14(4) of the German VAT Act (§14 UStG) lists the details a full invoice (Rechnung) must show. If one is missing, your business customer may lose the right to deduct input VAT, so they will usually ask you to correct it. A complete German invoice shows:
- The full name and address of you and your customer
- Your Steuernummer (tax number from your Finanzamt) or your USt-IdNr. (VAT ID)
- The invoice date
- A unique, sequential invoice number (see how to number invoices)
- The quantity and type of goods, or the type and scope of the service
- The date of supply (Leistungsdatum), even if it is the same as the invoice date. A month is enough for an ongoing service.
- The net amount split by VAT rate, plus any agreed discounts not already included
- The VAT rate and the VAT amount, or a note explaining why no VAT is charged
B2B invoices must be issued within six months of the supply. Construction-related work for private customers also needs a note that the customer must keep the invoice for two years.
German VAT rates
| Rate | USt. | Typical examples |
|---|---|---|
| Standard | 19% | Most goods and services, including freelance, IT and consulting work |
| Reduced | 7% | Most food, books and newspapers, some cultural events, local public transport |
| Zero / exempt | 0% | Intra-EU supplies and exports (with the right note), certain medical, financial and educational services |
Steuernummer or USt-IdNr.?
You can show either one, but not neither. The Steuernummer comes from your local tax office and its format varies by federal state (for example 12/345/67890). The USt-IdNr. is issued by the Bundeszentralamt für Steuern and is always DE plus 9 digits, such as DE123456789. Many freelancers prefer the USt-IdNr. so their personal tax number does not circulate. For cross-border B2B work you need the VAT ID anyway, along with your customer's (see our EU VAT invoice template).
Kleinunternehmer and small invoices
- Kleinunternehmer (§19 UStG): since 2025 you can use the small business scheme if your turnover was no more than €25,000 last year and does not exceed €100,000 this year. You charge no VAT and should say so on the invoice, for example "Gemäß §19 UStG wird keine Umsatzsteuer berechnet." Do not show a VAT line.
- Kleinbetragsrechnung (§33 UStDV): invoices up to €250 gross may show just your name and address, the date, the quantity and type of goods or services, the gross amount and the VAT rate.
E-invoicing in Germany: when is a PDF still allowed?
For domestic B2B sales Germany is moving to structured e-invoices in the EN 16931 format, such as XRechnung or ZUGFeRD (from version 2.0.1). According to the Federal Ministry of Finance and the chambers of commerce:
- Since 1 January 2025: every business must be able to receive e-invoices. An email inbox is enough.
- 2025 and 2026: you may still issue paper or PDF invoices. A PDF needs the customer's agreement.
- 2027: businesses with more than €800,000 turnover in 2026 must issue e-invoices. Smaller businesses can keep using PDF or paper for one more year.
- From 1 January 2028: e-invoices are required for all domestic B2B invoices.
A PDF from this generator is an "other invoice" (sonstige Rechnung), not an e-invoice. It stays fine for invoices to consumers, invoices up to €250, invoices from Kleinunternehmer (who are exempt from issuing e-invoices), and invoices to customers abroad. For domestic B2B invoices from 2027 or 2028, depending on your size, you will need software that produces XRechnung or ZUGFeRD.
Worked example
A designer invoices a German client for a website redesign at €2,400, 8 hours of UX consulting at €95 (€760) and 3 months of hosting at €39 (€117):
- Net amount: €2,400 + €760 + €117 = €3,277.00
- USt. at 19%: €3,277 × 0.19 = €622.63
- Total: €3,899.63
Check your own figures with the VAT calculator.
Common mistakes
- Leaving out the date of supply because it matches the invoice date
- Charging VAT as a Kleinunternehmer, which means you owe it to the tax office anyway
- Gaps or duplicates in the invoice numbers
- Changing an issued invoice instead of cancelling it with a credit note (Stornorechnung)
- Treating a proforma invoice as a real Rechnung
How to use this German invoice template
- Open the invoice generator or pick a design from our invoice templates.
- Add your logo, name and address, then enter your USt-IdNr. or Steuernummer in the Tax ID field.
- Add line items. VAT defaults to 19%. The template applies one rate per invoice, so bill 7% items on a separate invoice or check with your accountant.
- Put the date of supply and payment terms in the notes.
- Under Customize, set the document language to German so labels print as Rechnung, Datum and so on, then download the PDF.
New to invoicing? Read how to write an invoice.
This page is general information, not tax advice. Check current rules with the BMF or a Steuerberater.
Frequently asked questions
Do I need a Steuernummer or USt-IdNr. on my invoice?
You need one of the two. The USt-IdNr. (DE plus 9 digits) is the usual choice, and it is required for cross-border B2B invoices within the EU.
Is a PDF invoice still valid in Germany?
Yes for now. In 2025 and 2026 a PDF is allowed with the customer's agreement, and businesses with up to €800,000 turnover can keep using it in 2027. From 2028 domestic B2B invoices must be structured e-invoices such as XRechnung or ZUGFeRD.
What should a Kleinunternehmer write on the invoice?
Charge no VAT and 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.
What is a Kleinbetragsrechnung?
An invoice of up to €250 including VAT. It only needs your name and address, the date, the quantity and type of goods or services, the gross amount and the VAT rate.
Can I print the invoice in German?
Yes. Under Customize, switch the document language to German and the labels print in German, while the content you type stays as you entered it.
