German invoice requirements, with the exact wording to copy
What must appear on a German VAT invoice, the reverse-charge and intra-Community clauses in German and English ready to paste into your invoicing software, and the 2026 rules that apply to foreign sellers.
Ten items make a German invoice valid.
Full names and addresses of both parties, your tax number (Steuernummer or USt-IdNr), invoice date, a sequential invoice number, quantity and description, the date of supply, the net amount per rate, the rate and tax amount (or the exemption wording), and, where the customer owes the VAT, the words Steuerschuldnerschaft des Leistungsempfängers. Small invoices up to €250 gross get a reduced set (§ 33 UStDV). Retention: eight years.
The § 14 (4) UStG checklist
- Supplier and customer in full. Complete name and address of both parties, exactly as legally registered.
- Your tax number. German Steuernummer or USt-IdNr (DE…). Foreign sellers: use the USt-IdNr once issued; on intra-Community supplies the customer's VAT ID is required too.
- Invoice date.
- Sequential invoice number. Unique, one or more number ranges, no gaps you cannot explain.
- Quantity and commercial description of the goods, or nature and scope of the service.
- Date of supply. The month of delivery or service is enough; "invoice date = supply date" must be stated if identical.
- Net amount broken down by rate plus any agreed discounts.
- VAT rate and VAT amount (19% or 7%), or a reference to the exemption or reverse charge instead.
- Special wording where required. Reverse charge, intra-Community supply, export, margin schemes, or "Gutschrift" for self-billing. The generator below gives the exact lines.
- Storage for eight years. Reduced from ten years as of 2025; electronic archives count if unchanged and readable.
The exact clause for your situation
Print both lines when in doubt: German law prescribes the German wording (§ 14a UStG), EU law accepts the English one. This tool covers the standard cases for foreign sellers; margin schemes, travel services and construction have their own clauses.
Small invoices, e-invoicing, credit notes
Invoices up to €250 gross (Kleinbetragsrechnungen, § 33 UStDV) need only: supplier name and address, invoice date, description, gross amount, and the applicable rate. No customer details, no invoice number, no separate tax amount.
E-invoicing: the German mandate to issue structured e-invoices (XRechnung / ZUGFeRD) phases in for businesses established in Germany during 2027 and 2028. A foreign company that is only VAT-registered has no issuing obligation, but German suppliers may send you e-invoices, and you must be able to receive and archive them. Details in our 2026 changes overview.
Self-billing: where the customer issues the invoice (common with marketplaces and platforms), the document must carry the word Gutschrift. Amazon's VAT Calculation Service invoices handle this for marketplace orders; your own B2B side channel does not.
Wrong or missing items are not cosmetic: a defective invoice can cost your customer the input-VAT deduction, and unwarranted VAT shown on an invoice is owed to the Finanzamt just because it is printed there (§ 14c UStG). Corrections are made by amending the original invoice, not by informal emails.
Invoicing is step two. Registration and filings are step one.
Vaytax registers foreign companies for German VAT and files every return: €1,199 per year all-in including the registration, or €79 per month with an existing Steuernummer. A licensed German tax advisor is on record throughout.
Start the registration Licensed German tax advisor · English throughout · No calls requiredAsked about German invoices
If you are a foreign company without a German establishment supplying services to a German business, usually no: the reverse-charge rule (§ 13b UStG) shifts the VAT to your customer and your invoice carries the wording 'Steuerschuldnerschaft des Leistungsempfängers' instead of tax. For goods delivered from German stock, you do charge 19% or 7% German VAT; domestic goods deliveries are not covered by the general reverse charge.
EU law (Art. 226 (11a) of the VAT Directive) accepts 'Reverse charge'. German law (§ 14a (5) UStG) prescribes 'Steuerschuldnerschaft des Leistungsempfängers'. Best practice for invoices touching Germany is to print both lines; German auditors read the German one, your customer's AP software often looks for the English one.
Either satisfies § 14 (4) UStG. Foreign sellers should print the German USt-IdNr (DE...) once issued: it is the number business customers validate in VIES and marketplaces check. Use the Steuernummer only while the USt-IdNr is still being issued.
Eight years. The retention period for invoices and accounting records was reduced from ten to eight years from 2025. Electronic storage is fine; the invoices must stay readable and unchanged for the full period.
No. The German e-invoicing issuing mandate that phases in during 2027 and 2028 applies to businesses established in Germany. A foreign company that is only VAT-registered does not have to issue XRechnung or ZUGFeRD invoices, but should be able to receive and archive e-invoices from German suppliers.
Sources & official references