German invoice requirements (§ 14 UStG): checklist for 2026

Mandatory fields at a glance

• your full name and address and those of your client
• your tax number (Steuernummer) or VAT ID (USt-IdNr.)
• date of issue
• a sequential, unique invoice number
• quantity and description of the goods, or type and scope of the service
• date of supply or service (Leistungsdatum), or the service period
• net amount broken down by VAT rate
• VAT rate and VAT amount, or a note on a VAT exemption
• any agreed discounts such as early-payment discount (Skonto), if applicable

Date of service: the most common mistake

Many invoices lack the date of service. If it is the same as the invoice date, a line such as “Date of service equals invoice date” is enough. For longer projects, state the period, for example “Service period: 1 to 30 September 2026”.

Invoice number: sequential and unique

Each number may be used only once. It does not have to be gapless, but it must follow a traceable system. Popular formats are “2026-001” or “INV-2026-0042”. Separate sequences, for example per year or per client, are allowed.

Small invoices up to €250

For invoices up to €250 gross, fewer details are required (§ 33 UStDV):

• your name and address (the client does not have to be named)
• date of issue
• quantity and type of goods or service
• total amount including VAT, and the VAT rate

Special cases

• Kleinunternehmer: no VAT, but a note referring to § 19 UStG.
• Reverse charge (e.g. services to businesses in other EU countries): both VAT IDs and the note “Reverse charge” (Steuerschuldnerschaft des Leistungsempfängers).
• Property-related services to private individuals: a note that the client must keep the invoice for two years.

How long do you have to keep invoices?

Since 2025, invoices kept as accounting records must be stored for eight years (previously ten). The period starts at the end of the calendar year in which the invoice was issued. Keep e-invoices in their original format.