Why German invoices have strict requirements
Germany's invoice rules stem from §14 Abs. 4 of the Umsatzsteuergesetz (UStG — the VAT Act). They exist primarily to make the VAT system auditable: every invoice in the chain needs to contain enough information for the Finanzamt to verify that VAT was correctly charged, collected, and remitted.
This matters even if you are a Kleinunternehmer who does not charge VAT — the rules still apply, adjusted for your situation (no VAT line, §19 disclaimer instead).
For English-speaking freelancers in Germany, the good news is that invoices can be written in English. The required structure is the same — only the legally mandated disclaimers (like the §19 UStG notice) are typically kept in German to avoid ambiguity.
The 10 required fields
Mandated by §14 Abs. 4 UStG
Full name and address
Vollständiger Name und Anschrift
Both your name/address and your client's full name and address must appear on the invoice.
Tax number or VAT ID
Steuernummer oder Umsatzsteuer-ID
Kleinunternehmer use their Steuernummer. VAT-registered freelancers use their Umsatzsteuer-ID (USt-IdNr).
Invoice date
Rechnungsdatum
The date the invoice is issued. Must be present even if the payment due date is different.
Sequential invoice number
Rechnungsnummer
Must be unique and sequential. You can use any system (e.g. 2026-001) as long as no number is repeated or skipped.
Service description
Leistungsbeschreibung
A clear description of what work was done or what goods were delivered. Vague descriptions like 'services' are not sufficient.
Date of service or delivery
Leistungsdatum / Lieferdatum
The date (or period) when the service was performed or goods were delivered — even if it matches the invoice date.
Net amount
Nettobetrag
The amount before VAT (or the total if you are a Kleinunternehmer and no VAT applies).
VAT rate and amount — or §19 UStG disclaimer
Umsatzsteuersatz und -betrag (oder §19-Hinweis)
VAT-registered: show the rate (e.g. 19%) and the VAT amount in euros. Kleinunternehmer: include '§19 UStG' disclaimer instead — no VAT line.
Gross total
Bruttobetrag
The total amount the client owes, including VAT if applicable.
Payment terms and bank details
Zahlungsziel / Bankverbindung
Your IBAN (and BIC for international transfers), and when payment is due. German law does not mandate a due date but it is strongly recommended.
Exception: small invoices under €250
German law provides a simplified regime for low-value invoices called Kleinbetragsrechnungen (§33 UStDV). If your invoice total is €250 or less (gross, including VAT), you only need:
- Your name and address
- Invoice date
- Description of the goods or services
- Gross amount
- Applicable VAT rate (e.g. "incl. 19% VAT") or §19 disclaimer
You can omit the client's address, the sequential invoice number, and the split between net and VAT amount. This is useful for receipts and small one-off jobs — though most freelancers use full invoices anyway to maintain a clean paper trail.
Why these fields matter
The requirements come from §14 Abs. 4 UStG (German VAT Act). They exist primarily so that:
- Your client's accountant can verify the invoice and reclaim input VAT (Vorsteuer) from the Finanzamt
- Tax authorities can audit transactions and match invoices to tax returns
- Both parties have a clear record of what was agreed, when, and for how much
What happens if fields are missing
⚠ Your client can reject the invoice
If a required field is missing, the invoice is not legally compliant. Business clients — especially those with finance teams — will send it back and ask for a corrected version (Korrekturrechnung).
⚠ Delayed payment
Every round-trip for corrections adds days or weeks to your payment cycle. Getting it right the first time protects your cash flow.
⚠ VAT reclaim issues for your client
If your client is VAT-registered and your invoice is non-compliant, they cannot reclaim input VAT on it. This creates friction and damages the professional relationship.
⚠ Tax audit risk
During a Betriebsprüfung (tax audit), non-compliant invoices can result in VAT being disallowed as a deductible input. The risk is low but real.
Storing your invoices — the GoBD rules
German law requires every invoice you issue or receive to be kept for 10 years, under the GoBD compliance rules (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern). The key requirements:
- Unalterable: Once issued, an invoice must not be edited. If you need to correct one, issue a cancellation invoice (Stornorechnung) and a new invoice with a new number.
- Retrievable: Invoices must be accessible within a reasonable time during a tax audit.
- Digital copies are fine: PDF invoices stored in cloud storage or a dedicated tool satisfy GoBD requirements, as long as the file cannot be altered after creation.
Keeping invoices in a simple folder — named by year and numbered — is perfectly acceptable. The important thing is that you have them if the Finanzamt asks.
Frequently asked questions
Do I need to write invoices in German?
No. You can write invoices in English. However, any legally required disclaimers (such as the §19 UStG Kleinunternehmer notice) are typically written in German or bilingual to avoid ambiguity.
Can I invoice in USD or GBP?
Amounts must be convertible to euros for German tax purposes. Invoices in other currencies should state the EUR equivalent or the exchange rate used.
How long must I keep invoices?
10 years, per GoBD regulations. Digital copies are acceptable if they are unalterable and retrievable.
Is a digital (PDF) invoice valid?
Yes. PDF invoices are fully legal in Germany as long as their authenticity and integrity can be assured — which a locked PDF from a proper invoicing tool satisfies.
Can I correct a German invoice after sending it?
Never edit the original. Instead, issue a Stornorechnung (cancellation invoice) that references the original invoice number, then issue a corrected invoice with a new sequential number.
What is the invoice number format?
You choose the format — common examples are 2026-001, INV-2026-001, or simply 001. What matters is that numbers are sequential with no gaps and no duplicates across all years you have been trading.
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