Writing an invoice (mandatory details under § 14 UStG)

In short: An invoice in Germany needs certain mandatory details, otherwise the recipient may lose the input tax deduction and the tax office may reject it.

In more detail: Key items are the name and address of both parties, tax number or VAT ID, issue date, a unique sequential invoice number, quantity and type of service, date of supply, the amount split by tax rates, the tax amount and a note on tax exemption where applicable.

Our context: The invoice generator checks these details live, calculates net, VAT, gross and discount, creates a PDF with a payment QR code and sends reminders when overdue.

In Depth

Not tax advice.

Mandatory details

1. Full name and address of the supplier and the recipient
2. Tax number or VAT ID of the supplier
3. Issue date
4. Sequential, unique invoice number
5. Quantity and type of goods or services
6. Date of supply (or period)
7. Net amount by tax rate and reductions granted in advance (e.g. cash discount)
8. Tax rate and tax amount, or a note on tax exemption
9. For small businesses, a note that no VAT is charged

Small-amount invoices

Up to €250 gross, fewer details are enough: name and address of the supplier, issue date, type of service, gross amount and tax rate.

E-invoicing

Since 2025 every business must be able to receive e-invoices in B2B (formats such as XRechnung or ZUGFeRD). Issuing becomes mandatory step by step. A PDF by email is then no longer an e-invoice. Details: E-invoicing.

Typical mistakes

• Duplicate or missing invoice numbers.
• Missing date of supply.
• Wrong tax rate (19 %, 7 % or 0 %).

See also: Retention periods for receipts, Default interest and dunning