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German Invoice Template (Rechnungsvorlage): Field Reference

This is a reference layout of the details a German invoice (Rechnung) must contain under §14(4) of the Umsatzsteuergesetz: both parties' names and addresses, your Steuernummer or USt-IdNr., the issue date, a sequential number, the goods or services, the date of supply (Leistungsdatum), the net amount per VAT rate, the rate and the VAT amount. Use it to check your invoices or to plan the data your e-invoicing software needs. It downloads as an editable HTML file, not an e-invoice. Between German businesses, a paper or PDF invoice is still allowed with the customer's consent for supplies made up to 31 December 2026, and for supplies in 2027 only if your 2026 turnover was €800,000 or less. From 1 January 2028, domestic B2B invoices must be structured e-invoices such as XRechnung or ZUGFeRD, which this layout and InvoiceQuickly's PDF invoices are not. Invoices to consumers, to customers abroad, up to €250 and from Kleinunternehmer can stay on paper or PDF.

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Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Your Steuernummer or USt-IdNr.
  • Customer USt-IdNr. (EU reverse-charge invoices)
  • Leistungsdatum (date or month of supply)
  • Exemption or reverse-charge note, e.g. Steuerschuldnerschaft des Leistungsempfängers
  • Kleinunternehmer note: Steuerbefreiung für Kleinunternehmer
  • Agreed early-payment discount (Skonto), if any

How to Create Your Invoice Germany (Rechnung)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

State a due date or payment period and your IBAN, for example "Zahlbar innerhalb von 14 Tagen ohne Abzug" (payable within 14 days without deduction). If you offer Skonto, the agreed reduction is a mandatory detail under §14(4) UStG, for example "2% Skonto bei Zahlung innerhalb von 10 Tagen". Without an agreed due date, a business customer is in default at the latest 30 days after the payment is due and the invoice is received (§286(3) BGB). A consumer is only in default under that rule if the invoice points it out. Default interest is 9 percentage points above the base rate between businesses and 5 points where a consumer is involved, and a business customer in default also owes a €40 flat fee (§288 BGB).

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Section 12 UStG sets VAT (Umsatzsteuer) at 19%, with a reduced 7% rate for goods in Annex 2 and listed services such as local passenger transport, short-term accommodation, restaurant food (not drinks) and cultural admissions. Group the net amounts by rate and show the rate and VAT for each. VAT shown in excess of what is due is owed (§14c UStG). Kleinunternehmer under §19 UStG (no more than €25,000 turnover in the previous year and no more than €100,000 in the current year) charge no VAT and add a note that the small-business exemption applies. EU reverse-charge services carry "Steuerschuldnerschaft des Leistungsempfängers" and both VAT IDs, with no German VAT. InvoiceQuickly applies one tax rate per invoice, cannot mix 19% and 7%, copies saved business and client tax IDs to new invoice PDFs and cannot produce XRechnung or ZUGFeRD files.

Industry context (2026)

Since 1 January 2025, every business established in Germany must be able to receive structured e-invoices (E-Rechnung), and an email inbox is enough to do so. Issuing them is phased: paper or PDF with consent for supplies up to 31 December 2026, then only for issuers with 2026 turnover of €800,000 or less during 2027 (§27(38) UStG). The Federal Ministry of Finance names XRechnung and ZUGFeRD from version 2.0.1 (except the MINIMUM and BASIC-WL profiles) as qualifying formats (BMF e-invoicing FAQ, as of March 2026). There is no government clearance: e-invoices go directly to the customer. Since 1 January 2025 the invoice retention period is eight years (§14b UStG). Sources: gesetze-im-internet.de and bundesfinanzministerium.de, accessed 27 October 2026.

Worked example

Studio Krause, a Berlin web designer taxed under the standard rules, rebuilds the website of Bergmann Logistik GmbH in Munich (an illustrative example). Work completed 30 September 2026, invoice RE-2026-0118 dated 5 October 2026. Lines: website redesign €2,400.00; hosting migration 4 hours at €95.00 = €380.00. Net amount at 19%: €2,780.00. VAT 19%: €528.20. Total: €3,308.20. The invoice shows Studio Krause's Steuernummer, both full addresses and "Leistungsdatum: 30.09.2026". Because the supply was made in 2026, a PDF by email is valid if Bergmann Logistik agrees to it. The same supply in 2027 could use a PDF only if Studio Krause's 2026 turnover was €800,000 or less, and in 2028 it must be an e-invoice. Kleinunternehmer variant: a Leipzig translator invoices €900.00 with no VAT and the note "Steuerbefreiung für Kleinunternehmer", and can keep using PDF invoices after 2027.

Common mistakes to avoid

Leaving out the Leistungsdatum

The date or month of supply is a mandatory detail under §14(4) UStG even when it is the same as the invoice date.

Assuming PDFs are fine indefinitely

PDF invoices between German businesses only remain valid during the transition. Check the supply date and your previous-year turnover, and plan for e-invoices for supplies from 1 January 2028.

Charging VAT as a Kleinunternehmer

If you use the §19 UStG exemption, do not show VAT. Anyone who shows VAT on an invoice without being entitled to do so owes that amount (§14c(2) UStG).

Missing reverse-charge wording for EU customers

For services to a business in another EU country, add "Steuerschuldnerschaft des Leistungsempfängers" and both VAT IDs, and issue the invoice by the 15th of the following month.

Mixing 19% and 7% without separate subtotals

Each rate needs its own net amount and VAT amount. InvoiceQuickly allows one rate per invoice, so split mixed-rate sales into separate invoices or use software that supports several rates.

Invoicing Tips

  • 1Show the Leistungsdatum even if it is the same as the invoice date. The calendar month of the supply is enough, for example "Leistungszeitraum: Oktober 2026".
  • 2Use one or more number series, but give every invoice a unique sequential number. A prefix and year such as RE-2026-0118 works.
  • 3Before you email a PDF to a German business, get its consent to PDF invoices, and check whether your supply date still falls inside the transition period.
  • 4Kleinunternehmer: show one total without VAT and the note "Steuerbefreiung für Kleinunternehmer". You may keep sending PDFs after 2027.
  • 5Keep every invoice for eight years from the end of the year it was issued. For e-invoices you receive, keep the XML file, not only a printout.

Related Resources

Frequently Asked Questions

Can I still send a PDF invoice to a German business?

For supplies made up to 31 December 2026, yes, if the customer agrees. For supplies in 2027, only if your total turnover in 2026 was €800,000 or less. From 1 January 2028, an invoice between businesses established in Germany must be a structured e-invoice such as XRechnung or ZUGFeRD. A PDF from this template or from InvoiceQuickly will not qualify then.

What must a German invoice include?

Both parties' full names and addresses, your Steuernummer or USt-IdNr., the issue date, a unique sequential number, the quantity and description of goods or the type and scope of services, the date of supply, the net amount per rate with any agreed discounts, and the VAT rate and amount (or an exemption note). Invoices up to €250 gross and Kleinunternehmer invoices have simplified rules.

What should a Kleinunternehmer write on an invoice?

Show the total as a single amount with no VAT and add a note that the small-business exemption applies, for example "Steuerbefreiung für Kleinunternehmer" (§34a UStDV). Kleinunternehmer are exempt from issuing e-invoices but must be able to receive them.

Does this template create an XRechnung or ZUGFeRD file?

No. It downloads as an editable HTML layout, and InvoiceQuickly produces PDF invoices only. Neither is an e-invoice under §14 UStG. Use e-invoicing software for German B2B invoices once the obligation applies to you.

How long must I keep German invoices?

Eight years from the end of the calendar year in which the invoice was issued, for invoices you issue and receive (§14b UStG). The eight-year period has applied since 1 January 2025.