German Invoice Template (Rechnungsvorlage)
A fully GoBD-compliant German invoice template (Rechnungsvorlage). Includes all fields required by §14 UStG: Steuernummer or USt-IdNr., sequential Rechnungsnummer, delivery date (Lieferdatum), and itemized net amounts with Umsatzsteuer at 19% or 7%. Supports Kleinunternehmerregelung (§19 UStG) for small businesses exempt from VAT.
What This Template Includes
- Steuernummer / USt-IdNr.
- Rechnungsnummer
- Lieferdatum
- Nettobetrag
- USt-Betrag (19% / 7%)
- Bruttobetrag (EUR)
How to Create Your Invoice Germany (Rechnung)
- 1
Describe your work
Type a plain English description of the services you provided, the client, and the amount.
- 2
AI generates your invoice
InvoiceQuickly's AI fills in all fields with industry-specific formatting, tax calculations, and proper payment terms.
- 3
Review, download, and send
Check the details, download as PDF, and send directly to your client via email or a payment link.
Recommended Payment Terms
Standard payment terms in Germany are 30 days (§286 BGB). Many businesses offer Skonto (early payment discount) of 2-3% for payment within 10-14 days.
Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.
Tax Information
German invoices must comply with §14 UStG. Standard USt rate is 19%, reduced rate is 7% (food, books, cultural events). Small businesses under €22,000 annual revenue can apply for Kleinunternehmerregelung exemption from charging USt.
Industry context (2026)
German invoicing requirements (Pflichtangaben in §14 UStG) are highly specific: full supplier name + address + USt-IdNr (VAT ID), full customer name + address, sequential invoice number, invoice date, service/supply date (often different from invoice date), description of goods/services, breakdown by VAT rate, and total. Standard VAT (USt) is 19%; reduced 7% on books, food, public transport. VAT registration mandatory at €22,000 annual turnover (or voluntary for cross-border B2B). Germany requires structured electronic invoicing (E-Rechnung) for B2G since 2025; B2B mandate phased in 2026-2028.
Worked example
Anna Schmidt runs a Munich-based design agency, GmbH (private limited). April invoice for a Berlin client itemizes: 'Markenidentität-Paket (Brand identity package) — Logo + Stilrichtlinien — €4,800', 'Beratung (Consulting hours, 12 hrs @ €120) — €1,440'. Zwischensumme €6,240. 19% USt (German VAT) = €1,185.60. Gesamt €7,425.60. Includes: Anna's USt-IdNr (DE123456789), full registered address (Handelsregister number, Munich), client's company address, sequential Rechnungsnummer (RG-2026-0042), Leistungsdatum (service date) which differs from Rechnungsdatum (invoice date). Net 14 Tage.
Common mistakes to avoid
Missing Leistungsdatum (service date)
German invoices require BOTH the invoice date AND the service performance date. They're often different (e.g., service performed in March, invoice issued in April). Missing the service date is the #1 reason German invoices get rejected.
Incorrect USt-IdNr formatting
Format must be 'DE' followed by 9 digits, no spaces. Verify the client's VAT ID via VIES (the EU VAT validation system) before issuing reverse-charge invoices to EU B2B clients.
Forgetting Reverse Charge mention for EU B2B
When invoicing EU B2B clients outside Germany, you don't charge VAT but must include 'Steuerschuldnerschaft des Leistungsempfängers' (Reverse charge — recipient liable for VAT) and the client's VAT ID.
Not preparing for E-Rechnung
Germany's mandatory structured e-invoicing (XRechnung or ZUGFeRD format) for B2B starts phased rollout in 2026. PDF-only invoicing will become non-compliant. Plan migration before the deadline applicable to your business size.
Invoicing Tips
- 1Always include both Steuernummer and USt-IdNr. if you have both
- 2Ensure Rechnungsnummern are sequential with no gaps — this is legally required
- 3Include the Lieferdatum (delivery date) even if it matches the invoice date
- 4If using Kleinunternehmerregelung, include the mandatory exemption notice
Related Resources
Frequently Asked Questions
What are the legal requirements for German invoices?
German invoices (§14 UStG) must include: full name and address of seller and buyer, Steuernummer or USt-IdNr., invoice date, sequential invoice number, description and quantity of goods/services, delivery date, net amount, applicable tax rate, tax amount, and gross total.
What is Kleinunternehmerregelung?
Small businesses with annual revenue under €22,000 can opt for Kleinunternehmerregelung (§19 UStG), which exempts them from charging Umsatzsteuer. However, they must include a note on the invoice: 'Gemäß §19 UStG wird keine Umsatzsteuer berechnet.'
Do I need to keep invoices for tax purposes?
Yes, German tax law requires businesses to retain invoices for 10 years (§14b UStG). This applies to both issued and received invoices. Digital storage is permitted if GoBD-compliant.