Invoice template: 2025 requirements and free Word, Excel, PDF downloads

Step-by-step: How to write a legally compliant invoice in Germany

Creating an invoice that satisfies § 14 UStG isn’t difficult once you follow a repeatable checklist. Work through the four blocks below and you’ll cover every legal point—and be ready for the 2025-to-2028 e-invoice roll-out.

Required seller & buyer details

German law expects you to identify both parties unambiguously:

• Full company name and complete postal address for the seller and the buyer

• Seller’s German tax number or EU VAT ID (USt-IdNr.)

• Buyer’s VAT ID when you’re applying the intra-Community reverse-charge rule

Without these data, your customer risks losing their input tax deduction, and you risk penalties.

Unique invoice number & issue date

Every invoice needs a sequential, never-reused number plus the date you create it. Most SMEs use a pattern like 2025-06-0001 to keep numbers sortable and unique. The date of supply or service must also appear if it differs from the issue date.

Line-item structure, VAT rates, and totals

List each product or service on its own row with:

1. Description (what was sold)

2. Quantity/scope

3. Net price per unit

4. Net subtotal

Then show:

• Net total for the invoice

• Applied VAT rate(s)—usually 19 % or 7 %

• VAT amount for each rate

• Gross total payable

This exact layout matches the data blocks required for XRechnung or ZUGFeRD files, so you won’t need to re-enter anything when Germany’s e-invoice mandate takes full effect.

Smart tips to speed up the process

• Automate numbers: Let your template or Norman’s billing module increment invoice numbers to avoid duplicates.

• Save reusable details: Keep customer addresses and standard line items in a product library so you can quickly fill out an invoice.

• Lock the PDF: Always send a non-editable PDF to preserve integrity (a GoBD requirement).

• Archive for 8 years: Store the original file—PDF today, XML from 2027, for the whole retention period in a tamper-proof folder.

• Preview before send: A 30-second check for missing VAT IDs or wrong totals prevents costly credit notes later.

Follow these steps and you will produce invoices that sail through audits—and migrate painlessly to full e-invoicing when you’re ready.

Is creating invoices in Word allowed? Pros, cons & compliance risks

Yes—German tax law does not forbid drafting an invoice in Microsoft Word or Excel. What matters is the final document you send and archive. A Word file that can be overwritten at any time fails the GoBD requirement for immutability, and therefore may be rejected in an audit. Exporting to PDF locks the content, but after 31 December 2026 (or 31 December 2027 for firms with ≤800k € turnover), even PDFs will lose their B2B validity unless they are embedded in an EN 16931-structured e-invoice (XRechnung or ZUGFeRD). 

Word vs. Excel vs. PDF: format comparison

Key takeaway: Use Word/Excel only as stepping stones; always export to PDF today, and plan your switch to structured e-invoices before the transition window closes. 

When a static template is no longer enough

The Growth Opportunities Act phases out “other invoices” in three waves:

1. 1 Jan 2025 – 31 Dec 2026: You may still issue PDFs if the buyer agrees, but you must be able to receive e-invoices.

2. From 1 Jan 2027: Businesses that turned over >800k € in 2026 must issue e-invoices—PDFs no longer qualify.

3. From 1 Jan 2028: All businesses must issue e-invoices; unstructured PDFs and paper are out.

If your revenue or customer profile pushes you into wave 2, a static Word template won’t save you—switching to Norman’s free e-invoicing means your data flows straight from template to XRechnung without re-keying.

What does a fully compliant invoice look like? (Visual Breakdown)

Picture an A4 page divided into four logical zones—each mapped to the EN 16931 data model:

Header (top-left):

• Your company logo, legal name, address, tax number/VAT ID

• Customer’s name and address

Reference block (top-right):

• Invoice No. (2025-06-0012)

• Issue Date (03 June 2025)

• Delivery Date or “Delivery date = invoice date” note

Body (centre):

Automatically subtotal nets, list each VAT rate with its base and tax, then show the grand gross total.

Footer (bottom):

• Payment terms (e.g., “Payable within 14 days to IBAN DE12 3456 7890 1234 5678 90”)

• Optional early-payment discount note

• Full bank details & director names

Annotated sample

Using Norman’s built-in template, you can toggle between 19%, 7%, or 0% (§ 19 UStG) modes. The software auto-fills ZUGFeRD tags behind the scenes, ensuring every field above matches its digital twin. 

Norman’s free e-invoicing: Future-proof your billing

Germany’s Growth Opportunities Act is phasing out “other” invoices (paper, plain PDFs) and making structured e-invoices the norm. Every business must receive EN 16931-compliant e-invoices from 1 Jan 2025, companies with a turnover of> 800k € must issue them from 1 Jan 2027, and all remaining firms follow on 1 Jan 2028.

Norman lets you skip the learning curve by sending fully compliant XRechnung or ZUGFeRD files for free—no limits, no watermarks.

One-click e-invoice (XRechnung/ZUGFeRD) generation

• Click “Create Invoice” → enter details → done.

• Norman auto-populates the XML with the data you entered in your template (seller, buyer, VAT lines, totals).

• A human-readable PDF/A-3 copy rides inside the file so recipients can view it without special software.

• Built on the same EN 16931 data model, Germany now requires, ensuring seamless acceptance by public authorities and all B2B partners.

Smart invoicing 

• Auto-pings: No need to chase your customers. Norman will ping your clients on overdue invoices automatically.

• Recurring invoices: Create weekly or monthly invoices once.

• Smart numbering engine: Sequential invoice numbers are created automatically, preventing accidental duplicates that could trigger an audit.

• Rate guardrails: The system refuses to send an invoice unless 19%, 7%, or a valid 0% reason (§ 19 UStG, intra-Community supply, export) is selected—your compliance safety net.

How to migrate from templates to Norman in minutes

1. Upload old invoices so Norman can parse the data.

2. Brand it once—add logo, colours, payment footer—and store as your default.

3. Start sending free e-invoices.

From that moment, you’re not just beating the 2025–2028 deadlines—you’re billing faster, safer, and 100% free with Norman. Ready to future-proof your invoicing? Sign up and send your first e-invoice today.

FAQ

How do I create an invoice if I’m a small business in Germany?

Even if you benefit from the small-business regulation (§ 19 UStG), you must include every standard field (seller and buyer details, invoice date, sequential number, item list, totals). The only difference is a mandatory note such as: “No VAT shown according to § 19 UStG.”—and you leave the VAT columns at zero. A ready-made “small-business template” in our download pack already contains the wording so you can invoice in under a minute. 

Can I still email PDFs after 2025?

Yes—with caveats. From 1 January 2025, you must be able to receive e-invoices (XRechnung or ZUGFeRD). You may send unstructured PDFs only if the recipient explicitly agrees and only until:

• 31 December 2026 – universal grace period

• 31 December 2027 – extra year for businesses whose 2026 turnover is ≤800.000 €

After your relevant deadline, every domestic B2B invoice you issue must be a structured e-invoice. Norman’s free one-click generator makes this transition painless.

How long must I store my invoices?

Both paper and electronic invoices must remain readable, unaltered, and quickly accessible for 10 full calendar years under the German Fiscal Code (§ 147 AO) and the GoBD guidelines. The retention clock starts at the end of the year the invoice was issued, so an invoice dated 3 June 2025 can be destroyed on 1 January 2034 at the earliest.

Conclusion 

Using a structured invoice template today guarantees that every invoice—VAT or § 19 UStG, paper PDF or future-proof e-invoice—passes German tax scrutiny. Download our free template bundle, capture leads with the single-field form, and trial Norman’s zero-cost e-invoicing to stay ahead of the 2025-to-2028 roll-out. Ready to bill smarter? Grab your templates, sign up for Norman, and future-proof your cash flow in minutes.