Invoice Requirements in Germany: Legal Rules for 2026

TL;DR: German invoices must comply with section 14 UStG mandatory fields (Pflichtangaben), including Steuernummer or USt-IdNr., sequential Rechnungsnummer, and split totals at 19% or 7% rates. GoBD requires tamper-proof digital archiving for ten years, and structured B2B e-invoicing via XRechnung or ZUGFeRD is phasing in.

Germany ties invoice content to §14 UStG and pairs it with GoBD record-keeping. If mandatory details are missing, your buyer may lose input VAT and you face deeper scrutiny in a Betriebsprüfung. Electronic formats are shifting as B2B e-invoicing obligations phase in. Triangulation and call-off stock arrangements need precise narrative on the face of the document. This overview targets 2026 practice for mainstream taxable supplies—confirm cross-border and special schemes with your Steuerberater, especially OSS and IOSS distance sales. It is general information, not legal advice.

Required fields

Full invoices generally need seller and buyer name and address; Steuernummer and/or USt-IdNr.; invoice date; unique sequential number; description of goods/services with commercial detail; Leistungsdatum (supply date—do not omit even if identical to the invoice date); net amounts grouped by tax rate; rate (e.g. 19% or 7%); tax amount; gross total; and references to advance payments or reductions where relevant. Small-value invoices under €250 follow simplified rules. Intra-EU B2B may require reverse-charge wording where applicable. Construction and real-estate-like services to consumers can trigger invoice duties even when the counterparty is not VAT-registered—map your case before you ship a bare receipt.

Tax rules (VAT/GST/sales tax rates)

Standard VAT (MwSt/USt) is 19%. A reduced 7% rate applies to defined categories such as certain food, books, passenger transport, and hotel accommodation as specified by law. Exempt supplies require correct legal references and must not show VAT improperly. Intra-Community supplies and some services shift liability under reverse charge. Mixed supplies must split lines and rates clearly. If you use cash accounting or special schemes, your invoice still must make the tax base and rate transparent for the buyer's audit trail.

Language requirements

German law does not strictly require German, but tax offices may demand German explanations during audits. Domestic B2B almost always uses German; bilingual invoices help international customers without sacrificing clarity. Keep legal references in official German phrasing when citing exemptions or reverse charge.

Digital invoicing rules

GoBD requires traceable, unaltered storage of electronic invoices—treat PDF/XML originals as legal records, not disposable email attachments. Germany mandates structured B2B e-invoicing on a phased schedule using XRechnung and ZUGFeRD; even before your send obligation, customers may require machine-readable invoices. Retention is typically ten years. Audit trails should connect issued documents to your DATEV, ERP, or bookkeeping export without manual re-keying. If you receive PDF scans, assess whether they meet GoBD evidence standards versus native electronic originals. Cross-check your invoice numbering with your general ledger so Betriebsprüfer can reconcile series, credit notes, and cancellations in one pass. Monitor the Federal Ministry of Finance and the finance administration for implementation dates and technical notes.

Invoice numbering rules

German tax law requires every invoice to carry a fortlaufende Rechnungsnummer -- a unique, sequential invoice number that allows the tax office to verify completeness during a Betriebspruefung (tax audit). The Bundesfinanzhof has confirmed that the numbering must be traceable and gap-free within a given series. You may use multiple numbering series (for example, by branch, product line, or year), provided each series is internally sequential and documented. Common formats include RE-2026-0001 or 2026/001, but no specific format is prescribed by law. Credit notes (Gutschriften) and correction invoices (Rechnungskorrekturen) should use separate series or clearly distinguishable prefixes. If a number is voided, maintain an internal cancellation log with the reason. Gaps discovered during audit can lead the Betriebspruefer to suspect unreported revenue, so treat your Rechnungsnummernkreis (number range) as a controlled accounting process, not an afterthought.

Common exemptions and special cases

Kleinunternehmerregelung (small business rule, section 19 UStG): Businesses with prior-year revenue below EUR 22,000 and current-year projected revenue below EUR 50,000 may opt out of charging VAT. Invoices under this regime must include a reference to section 19 UStG and must not show a separate VAT line. Kleinbetragsrechnungen (small-value invoices) under EUR 250 (gross) may use a simplified format -- buyer name and address can be omitted, and the gross amount with the applicable tax rate is sufficient. Reverse charge (Steuerschuldnerschaft des Leistungsempfaengers) applies to many cross-border B2B services and specific domestic sectors such as construction and scrap metal -- the invoice must state that the buyer owes the VAT and cite the relevant legal provision. Differenzbesteuerung (margin scheme) for second-hand goods, art, and antiques requires adapted invoices that must not show VAT separately. Intra-Community supplies to VAT-registered buyers in other EU states are zero-rated if the supplier can demonstrate the goods left Germany and both parties hold valid USt-IdNr. numbers verified through MIAS/VIES.

Record retention requirements

Under GoBD and the Abgabenordnung (AO), invoices must be retained for ten years from the end of the calendar year in which they were issued. This applies equally to issued and received invoices. Electronic invoices must be stored in their original digital format -- converting an XML invoice to a PDF and deleting the XML is not compliant. GoBD mandates that records be kept in a manner that is nachvollziehbar und nachpruefbar (traceable and verifiable), meaning you need immutable storage, version control, and an audit trail showing who created, modified, or accessed a document. Paper invoices may be scanned and stored electronically under the Ersetzende Scannen rules if your process documentation (Verfahrensdokumentation) is adequate, but the original paper should be retained at least until the scanning process is verified. DATEV exports and GDPdU/GoBD data access files should be tested regularly so that an auditor's analysis tool can ingest your data without manual reformatting. Failure to maintain compliant archives can result in the auditor making estimated assessments (Schaetzung) based on their own assumptions rather than your actual records.

E-invoicing status

Germany is implementing mandatory B2B e-invoicing in phases. Starting 1 January 2025, all businesses must be able to receive structured electronic invoices. The obligation to send e-invoices phases in based on company size, with larger businesses required first and full coverage expected by 2028 (check current BMF publications for exact dates). Accepted formats include XRechnung (the established German public-sector standard based on EN 16931) and ZUGFeRD (a hybrid PDF/A-3 format embedding structured XML). For B2G (business-to-government) invoicing, XRechnung has been mandatory for federal contracts since November 2020 and is required by most Laender for state-level procurement. The Factur-X profile of ZUGFeRD is interoperable with French e-invoicing standards, useful for Franco-German supply chains. Businesses should ensure their ERP or accounting software can generate and process EN 16931-compliant XML and that their archiving meets GoBD standards for the full ten-year retention period.

Penalties

Non-compliant invoices can invalidate buyer deductions, forcing credit notes and reputational damage. Missing Pflichtangaben, late issuance (often expected within six months of supply for B2B), or GoBD violations may yield fines and estimated assessments. The Abgabenordnung provides for penalties of up to EUR 25,000 for violations of bookkeeping and record-keeping obligations, including GoBD failures. For incorrect VAT amounts on invoices, section 14c UStG is particularly sharp: if you show VAT on an invoice when none is due (or show too much), you owe that amount to the tax office regardless of the underlying transaction -- and the buyer cannot deduct it. Correcting this requires a formal Rechnungsberichtigung (invoice correction).

Late filing of VAT returns triggers a Verspaetungszuschlag of generally 0.25% of the assessed VAT per month of delay (minimum EUR 25 per month). Interest on late-paid VAT accrues at 0.5% per month (6% per annum) under current AO rules. Estimated assessments (Schaetzung) typically err against the taxpayer and can result in substantially higher liabilities than actual figures would show. Where intra-EU chains are involved, inconsistent USt-IdNr. validation or reverse-charge labelling can trigger double taxation or refund delays across jurisdictions. Fraudulent invoicing carries criminal penalties under the Steuerstrafrecht, including fines and imprisonment of up to five years (or up to ten years in especially serious cases).

FAQ

Do I need both a Steuernummer and an USt-IdNr. on my invoices? You must include at least one. For domestic-only supplies, either the Steuernummer or the USt-IdNr. is sufficient. For intra-Community supplies, the USt-IdNr. is mandatory because the buyer needs it for their own VAT reporting. Many businesses include both for simplicity, but only one is legally required per invoice.

What is the deadline for issuing an invoice in Germany? For B2B intra-Community supplies, invoices must be issued by the 15th of the month following the supply. For domestic B2B supplies, there is no single statutory deadline in the UStG, but section 14(2) UStG requires issuance within six months of the supply. In practice, prompt issuance is expected for GoBD compliance and to support the buyer's input tax claim.

Can I still send PDF invoices after the e-invoicing mandate? During the transition period (generally through 2027 for most businesses), PDF invoices remain acceptable if the recipient agrees. However, from the applicable mandate date for your company size, you must issue structured electronic invoices in formats like XRechnung or ZUGFeRD. A plain PDF will no longer qualify as a valid VAT invoice for B2B transactions once your obligation takes effect.

What happens if I accidentally skip an invoice number? A gap in your Rechnungsnummernkreis is not automatically a legal violation, but it will raise questions during a Betriebspruefung. Document the reason (for example, a test invoice deleted during software migration) in a cancellation log. Unexplained gaps may lead the auditor to suspect unreported sales and request additional records or apply estimated assessments.

Template link

Use our German invoice template for common Pflichtangaben and tax lines. Read the invoice tax compliance guide and the tax rate lookup tool. Official sources include the Federal Ministry of Finance on VAT (USt) and the German finance administration portal. Join InvoiceQuickly early access to standardise invoices as e-invoicing expands.