Last updated: November 2026

Invoicing in Germany: what you need to know

If your business is based in Germany, your invoices must follow the German VAT Act (Umsatzsteuergesetz, UStG). This summary is a translation for orientation – the German legal texts are authoritative.

Standard invoices (§ 14(4) UStG)

A German invoice with VAT must show the full name and address of both parties, your tax number (Steuernummer) or VAT ID, the date of issue, a unique sequential number, quantity and description, the date of supply, the net amount per tax rate, the tax rate and tax amount (or the reason for an exemption). If the date of supply is the invoice date, the note “Date of supply = invoice date” is enough.

Small business scheme (§ 19 UStG)

Since 2025 you count as a small business if your turnover was no more than €25,000 in the previous year and stays no more than €100,000 in the current year. You then charge no VAT, and your invoice needs a note on the exemption – the tool adds “No VAT is charged under the German small business scheme (§ 19 UStG).” The simplified rules of § 34a UStDV apply: an invoice number and date of supply are not mandatory, but recommended.

Invoices up to €250

For invoices up to €250 gross (§ 33 UStDV) you only need your name and address, the date, quantity and description, the gross amount and the tax rate. Customer details and your tax number can be left out.

E-invoices from 2027

Since 2025 every business in Germany must be able to receive e-invoices. Businesses with more than €800,000 turnover must issue them for domestic business customers from 2027, all others from 2028. Small businesses and invoices up to €250 are exempt. A PDF is not an e-invoice.

Using the tool

Choose one of the German modes. The tool then checks all required details for your case and shows what is missing, in English. The German guide has more detail.

Write your invoice now: Free invoice tool – it checks the basic details for you as you type.