Invoicing in Germany at a glance

Documents created on this page default to EUR and are laid out for Germany. Set the tax rate on each line to match the supply.

• Currency: EUR
• Tax: Umsatzsteuer (VAT)
• Rates: 19% standard, 7% reduced
• Tax identifier on the invoice: Steuernummer or USt-IdNr

The Rechnung and its mandatory fields

German invoicing rules are prescriptive. Section 14 of the Umsatzsteuergesetz lists the fields a Rechnung must contain, and a missing field can cost your customer their input tax deduction — which is why German clients return incomplete invoices rather than paying them.

The standard rate is 19%, with 7% applying to food, books, public transport and cultural admissions.

Required fields on a German invoice

All of these belong on the document itself, not in the covering email.

• Full name and address of both supplier and customer
• Your Steuernummer or your USt-IdNr (VAT identification number)
• The invoice date and a unique, sequential invoice number
• Quantity and standard description of the goods or services
• The date of supply or performance, where it differs from the invoice date
• The net amount broken down by tax rate, the rate applied, and the tax amount
• Any agreed discount arrangement (Skonto) stated in advance
• For exempt supplies, the reason for the exemption

Kleinunternehmerregelung

Small businesses under the Kleinunternehmer scheme charge no VAT. If that is you, set every line to 0% and add the required note to the notes field — something to the effect that no VAT is charged under §19 UStG. The note is mandatory, not optional politeness.