Writing invoices: required details and template

In short: An invoice must contain certain details, otherwise it is faulty. Small business owners get simplifications, but they too must mention the waiver of VAT.

Required details (under § 14 UStG)

1. Complete name and address of the supplier and the recipient.
2. Tax number or VAT identification number of the supplier.
3. Issue date.
4. A consecutive invoice number, assigned once.
5. Quantity and type of the delivery or service.
6. Time of the service (or the service period).
7. Fee and, if any, reductions granted in advance.
8. Tax rate and tax amount or, if exempt, a note about it.

For invoices up to €250 (small-amount invoice) fewer details suffice (no recipient, only tax rate).

Small business owners

Do not show VAT; instead a note such as: “Under § 19 UStG no VAT is charged.” (Small business: limits and switching). Still state the tax number and everything else.

Practical

• State payment term and bank details (IBAN), for example “payable within 14 days”.
• Number invoices consecutively, e.g. 2026-001, and keep them all (records usually 8 years, see cash-basis profit statement).
• Electronic invoices (PDF) are allowed. For business customers the e-invoice (structured format) increasingly applies: all businesses must already be able to receive it, issuing is mandatory for sales to other businesses after transition periods.

Template

Invoice no. 2026-001             Date: 12 March 2026
Mia Example, Example Way 1, 12345 Town, tax no. 123/456/78901

To: Client Ltd, Client Street 5, 54321 City

Service: Creation of a website (service period 1-10 March 2026)
Amount:  €300.00
Under § 19 UStG no VAT is charged.
Payable by 26 March 2026 to IBAN DE.. .... .... .... .... ..

The “Invoice generator” tool on this website does this. Not legal advice.

See also: One year of bookkeeping as an example