Invoices

How to write an invoice in Germany

Freelancing or running a business in Germany means writing invoices that the tax office accepts – German VAT law lists exactly what has to be on them. If something is missing, your client can’t reclaim input VAT and will send the invoice back. Here’s what belongs on a German invoice, what it looks like and which deadlines apply.

The short version

1. Add your and your client’s full name and address, plus your tax number (Steuernummer) or VAT ID.
2. Give the invoice a unique number, the invoice date and the date of service.
3. List each item with quantity and description, the net amount, VAT rate and VAT amount – or a note explaining why no VAT is charged.
4. Send it as PDF and keep it for eight years.

Mandatory details under § 14 UStG

For invoices above €250, § 14 (4) of the German VAT Act requires:

Special cases add more: “Gutschrift” for self-billing, a retention note for construction work for private clients, and for cross-border B2B services the reverse charge note.

Example: how an invoice is laid out

1. Letterhead: your name or business name and contact details.
2. Address block: the client’s address, positioned for a window envelope (DIN 5008).
3. Info block: invoice number, invoice date, date of service, customer number, due date.
4. Subject: “Invoice 2026-042”.
5. Line items: description, quantity, unit, unit price, VAT rate, amount.
6. Totals: net, VAT per rate, total.
7. Payment note: amount, due date, bank details – ideally with an EPC QR code to scan.
8. Footer: address, tax number, bank details.

The Invoice Generator produces exactly this layout. “Fill with sample data” shows a complete example invoice instantly, and the invoice language can be English or German.

Small amounts, small businesses, cross-border

• Small invoices up to €250 gross (§ 33 UStDV): your name and address, date, quantity and type, gross amount and VAT rate are enough. The client’s address and an invoice number are not required.
• Small businesses (Kleinunternehmer) don’t charge VAT and add a note on the exemption instead – see small business invoice.
• Business clients in other EU countries with a VAT ID usually get an invoice without German VAT – see reverse charge invoice.
• Invoices to other German businesses are moving to mandatory e-invoices – see e-invoicing in Germany.

Deadlines and record keeping

• Issuing: within six months of the service for business clients (§ 14 (2) UStG); for business clients in other EU countries by the 15th of the following month.
• Payment terms: freely agreed, 14 or 30 days are common. Without an agreement, a business client is in default 30 days after receiving the invoice.
• Keeping records: invoices must be kept for eight years since 2025, counted from the end of the calendar year.

Common mistakes

• Missing date of service – required even if it equals the invoice date; “Date of service = invoice date” is enough.
• Charging VAT as a Kleinunternehmer – you then owe that VAT to the tax office anyway (§ 14c UStG).
• Duplicate invoice numbers – each number may be used only once.
• Vague descriptions like “consulting” – better “Consulting on website relaunch, 6 hrs, 15–17 Sept 2026”.
• Overwriting a corrected invoice – issue a credit note (Stornorechnung) with its own number and a new invoice.

Frequently asked questions