Mandatory invoice details under § 14 UStG
Under § 14(4) UStG (German VAT Act), an invoice must contain ten mandatory details, including the name and address of both parties, the tax number or VAT ID, a sequential invoice number, the service, the consideration and the tax amount. For invoices up to 250 euros gross, fewer details are sufficient. A signature is not required, and since 2025, e-invoices have gradually become mandatory for invoices between businesses.
The mandatory details under § 14(4) UStG
These details belong on every invoice for more than 250 euros:
- Name and address of the supplier and of the recipient, each in full.
- Tax number or VAT identification number of the supplier. Which number to choose is explained in the article Tax number or VAT ID on the invoice.
- Issue date of the invoice.
- Sequential invoice number with one or more series of numbers, assigned only once. You may create your own number ranges, for example per year or per location.
- Quantity and type of the goods supplied, or scope and type of the other service, using the customary trade description.
- Time of the supply or service, even if it coincides with the invoice date. For down payments, the time of receipt of payment, if this is known.
- Consideration broken down by tax rate and individual tax exemptions, as well as any reduction in the consideration agreed in advance, for example early payment discounts or rebates, unless already taken into account in the consideration.
- Tax rate and tax amount, or a note on the tax exemption.
- Note on the retention obligation of the recipient for certain services in connection with real estate provided to private individuals.
- The word "Gutschrift" (self-billed invoice) if the recipient of the service issues the invoice.
The word "invoice" and a payment term do not appear in § 14 UStG. Both are nevertheless useful: without an agreed payment term, a claim is due immediately under § 271 BGB (German Civil Code), and with a specific date you can more easily trigger default in case of doubt.
Structure of an invoice: a proven order
The law does not prescribe any order. This invoice structure has proven itself:
- Header with your name, address and contact details
- Address of the recipient
- Invoice number, invoice date, date of service and your tax number or VAT ID
- Line items with quantity, description, unit price and total price
- Net total per tax rate, VAT, gross total
- Payment term, early payment discount if applicable, bank details
- Mandatory notes, for example on tax exemption or the reverse charge procedure
Invoicing party and invoice issuer
In common usage, the invoicing party is the business that provided the service and bills for it. It does not have to write the invoice itself: under § 14(2) UStG, a third party, such as a service provider, may also issue it in its name and on its behalf. If the recipient of the service does the billing, this is referred to as a self-billed invoice.
The deadline: if you provide a service to another business, you must issue the invoice within six months of performing the service (§ 14(2) UStG).
Does an invoice have to be signed?
No. Neither the German VAT Act nor the BGB requires a signature. This applies equally to paper, PDF and e-invoices. Under § 14(3) UStG, what matters is the authenticity of origin, the integrity of the content and legibility, which you can ensure, for example, through an internal control procedure.
Small-amount invoices up to 250 euros
If the total amount does not exceed 250 euros gross, the following details are sufficient under § 33 UStDV (German VAT Implementing Ordinance):
- full name and address of the supplier
- issue date
- quantity and type of the supply, or scope and type of the service
- consideration and tax amount in one total plus the tax rate, or a note on the tax exemption
Even after the introduction of mandatory e-invoicing, small-amount invoices may always be issued as other invoices, i.e. on paper or, with the recipient's consent, as a PDF.
Special cases
Small businesses
As a small business, you do not show VAT. Under § 34a UStDV, the following are sufficient: name and address of both parties, tax number or VAT ID, issue date, quantity and type of the service, and the consideration with a note that the small business tax exemption applies (§ 19 UStG). A sequential invoice number is not required under § 34a UStDV.
Reverse charge procedure
If the recipient of the service owes the tax under § 13b UStG, for example for certain services to businesses in other EU countries or for construction services, you issue a net invoice with the statement "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge) (§ 14a(5) UStG). For services to other EU member states, your VAT ID and that of your customer must also appear on the invoice (§ 14a(1) UStG).
Incorrect VAT statement
If you show VAT even though it is not owed, you still owe the amount shown under § 14c UStG until you correct the invoice. Your customer may not deduct it as input tax.
What does the e-invoice change?
Since 1 January 2025, all businesses in Germany must be able to receive e-invoices. For invoices between domestic businesses, the e-invoice is gradually becoming mandatory: from 2027 for businesses with a prior-year turnover of more than 800,000 euros, from 2028 for everyone. The transitional rules are set out in detail in our checklist for mandatory e-invoicing.
The mandatory details remain the same. They simply no longer appear on a sheet of paper, but as structured data according to the EN 16931 standard in an XML file, either as a pure XRechnung or embedded in a ZUGFeRD PDF. For invoices to public-sector clients, details such as the Leitweg-ID are added. The article Mandatory details of the XRechnung shows which fields an XRechnung needs.
Not mandatory, but useful
- Bank details for payment
- Telephone number and email address for queries
- The recipient's customer or order number
How to stay on the safe side
If a mandatory detail is missing, your customer may be unable to deduct input tax in case of doubt and will request a corrected invoice. Invoicing software takes care of most of the mandatory fields for you. With faktoora, you create e-invoices as XRechnung or ZUGFeRD, and every invoice is validated against EN 16931, including a validation report.
Note: This article is for general information purposes only and does not replace tax advice.
Frequently asked questions
Which mandatory details must an invoice contain?
The ten details from § 14(4) UStG: names and addresses, tax number or VAT ID, issue date, invoice number, quantity and type of the service, time of the service, consideration, tax rate and tax amount, and in special cases the retention note and the word "Gutschrift" (self-billed invoice).
Does an invoice have to be signed?
No. A signature is not required on either paper or electronic invoices.
What applies to invoices up to 250 euros?
For small-amount invoices under § 33 UStDV, the name and address of the supplier, the date, the service, the gross amount and the tax rate are sufficient. The recipient and the invoice number are not mandatory.
Does the word "invoice" have to appear on the invoice?
No, it is not a mandatory detail. It does, however, help to identify the document clearly as an invoice.
Do the mandatory details also apply to e-invoices?
Yes. An e-invoice contains the same mandatory details, only as structured data according to EN 16931.