Writing invoices in Germany: requirements and invoicing software

Mandatory invoice details in Germany (§ 14 UStG)

Every invoice over €250 gross must include these details:

• Full name and address of both you and your client.
• Your tax number (Steuernummer) or your VAT ID (Umsatzsteuer-Identifikationsnummer).
• Date of issue and a sequential, unique invoice number.
• Quantity and type of goods supplied, or scope and type of service.
• Date of supply or service (or the service period).
• Net amount broken down by tax rate, plus the tax rate and tax amount – or a note explaining why no VAT is charged.

Small invoices up to €250 (Kleinbetragsrechnung)

For invoices up to €250 gross, your name and address, the date of issue, quantity and type of service, and the gross amount with the tax rate are enough.

Invoices as a Kleinunternehmer

As a Kleinunternehmer you do not show VAT and instead write a note on the invoice such as „Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.“ (“No VAT is charged under § 19 UStG.”). All other mandatory details still apply.

Clients abroad: reverse charge

If you provide a service to a business in another EU country, the client usually owes the VAT (reverse charge procedure). The invoice must then show your VAT ID and theirs plus the note „Steuerschuldnerschaft des Leistungsempfängers“ (reverse charge). You also report these sales in the EC sales list (Zusammenfassende Meldung, ZM).

Writing invoices with Kontelio

Kontelio numbers your invoices sequentially, checks the mandatory details and adds the notes for reverse charge and tax exemptions such as the Kleinunternehmer rule. You create credit notes and cancellation invoices (Stornorechnungen) with one click, without gaps in the number sequence. Every invoice automatically appears in your advance VAT return and in your EÜR – and, if you like, as an e-invoice in ZUGFeRD or XRechnung format.

Frequently asked questions