Germany: invoice requirements and VAT rates
A German invoice names both parties, carries either the Steuernummer or the USt-IdNr. of the seller, a consecutive number, the date of supply and the amounts per tax rate.
Rates last checked on 15 October 2026. Main legal basis: § 14 Umsatzsteuergesetz (UStG).
Open the invoice generator for Germany
Umsatzsteuer rates
| Rate | Type | Typical use |
|---|---|---|
| 19 % | Standard | |
| 7 % | Reduced | Annex 2 UStG goods, restaurant food from 1 January 2026 |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Seller name | § 14 Abs. 4 Nr. 1 UStG | Always |
| Seller address | § 14 Abs. 4 Nr. 1 UStG | Always |
| Customer name | § 14 Abs. 4 Nr. 1 UStG | Always |
| Customer address | § 14 Abs. 4 Nr. 1 UStG | Always |
| Seller tax number or VAT ID | § 14 Abs. 4 Nr. 2 UStG: Steuernummer or USt-IdNr. | Always |
| Invoice date | § 14 Abs. 4 Nr. 3 UStG | Always |
| Invoice number | § 14 Abs. 4 Nr. 4 UStG: fortlaufende Nummer | Always |
| Description of every line | § 14 Abs. 4 Nr. 5 UStG | Always |
| Quantity of every line | § 14 Abs. 4 Nr. 5 UStG | Always |
| Date of supply | § 14 Abs. 4 Nr. 6 UStG: Zeitpunkt der Lieferung oder Leistung | Always |
| Unit price of every line | § 14 Abs. 4 Nr. 7 UStG: Entgelt nach Steuersätzen | Always |
| Tax rate of every line | § 14 Abs. 4 Nr. 8 UStG | Always |
| Tax amount | § 14 Abs. 4 Nr. 8 UStG | Always |
| Reason for exemption | § 14 Abs. 4 Nr. 8 UStG: Hinweis auf die Steuerbefreiung | When a line is exempt |
| Reverse-charge wording | § 14a Abs. 5 UStG | When the customer accounts for the tax (reverse charge) |
| Customer tax ID | § 14a Abs. 1 UStG | When the customer accounts for the tax (reverse charge) |
| Total amount | § 14 Abs. 4 Nr. 7 and 8 UStG | Always |
| Tax amount in local currency | § 16 Abs. 6 UStG; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT ID (USt-IdNr.): for example DE123456789
- Tax number (Steuernummer)
Good to know
- Invoices up to EUR 250 gross may use the simplified small-amount form (Kleinbetragsrechnung, § 33 UStDV).
- A seller under the small-business scheme (§ 19 UStG) does not show VAT and says so on the invoice.
- Restaurant and catering food has been taxed at 7 % since 1 January 2026; drinks stay at 19 %.
E-invoicing
Since 1 January 2025 every German business must be able to receive e-invoices. The duty to issue them in a structured format for domestic B2B sales applies from 1 January 2027 for businesses above EUR 800,000 prior-year turnover and from 1 January 2028 for everyone. Until then other invoices (paper, PDF by agreement) remain valid.
Peppol
German public bodies receive XRechnung, a national profile of EN 16931. A Peppol BIS Billing 3.0 file is EN 16931 conformant but it is not an XRechnung; for federal and state authorities that use a Leitweg-ID (scheme 0204) check the recipient’s accepted format first.
Draftbill offers the Peppol BIS Billing 3.0 export for Germany. The default address scheme is 9930.