Writing Invoices as a GmbH in Germany 2026: Legal Requirements and E-Invoicing
Every GmbH invoice must include specific mandatory fields under German law. Learn what's required, how the e-invoicing mandate applies, and which mistakes cost founders money.
- Category
- Invoicing
- Updated
- Author
- Diana
As a GmbH managing director, you're required to issue legally compliant invoices. A defective invoice can cause your client to lose their VAT deduction and land you in trouble with the tax office. This guide covers all mandatory fields for GmbH invoices, the e-invoicing mandate starting 2025, and the most common mistakes to avoid.
In Short: What a GmbH Invoice Needs
A GmbH invoice follows the same mandatory fields under §14 UStG as any other business invoice, plus the commercial-register details that come from being registered in the Handelsregister (§35a GmbHG). The essentials:
- All §14 mandatory fields (name, address, tax number/VAT ID, sequential invoice number, date of supply, tax amount).
- Additionally in the letterhead: registered court, HRB number and every managing director by name.
- VAT shown separately at 19% or 7%: for EU B2B, reverse charge applies instead.
- From 2025, your GmbH must be able to receive e-invoices; the obligation to issue them phases in over 2027 and 2028.
Mandatory Fields Under §14 UStG
Every GmbH invoice must include the fields listed in §14(4) UStG. If one is missing, the invoice is formally defective, and your client risks losing their VAT deduction.
| Mandatory field | Example / note |
|---|---|
| Name and address of the GmbH | Full legal name incl. "GmbH" |
| Name and address of the recipient | Client's billing address |
| Tax number or VAT ID | Either one is sufficient |
| Sequential invoice number | Unique, no gaps, e.g. 2026-001 |
| Date of issue | Date the invoice was created |
| Date of supply or service | May equal the invoice date |
| Quantity and description of the service | Concrete description, no lump items |
| Net amount, VAT rate and VAT amount | 19% or 7%, each shown separately |
| Note if VAT-exempt | Cite the legal basis (e.g. §4 UStG) |
GmbH-Specific: Details in the Letterhead (§35a GmbHG)
Because a GmbH is registered in the commercial register, the letterhead must show, beyond the §14 fields:
- the legal form and registered seat of the company,
- the registered court and the commercial-register number (HRB number),
- all managing directors with full names (if there are several, list all),
- the chair of the supervisory board, if one exists.
This requirement applies to all business letters, so it covers invoices, quotes and emails with business content, independent of VAT law. Breaches can be enforced with a fine (Zwangsgeld) by the registry court. In practice: set up a clean letterhead with the HRB number and managing-director details once, then apply it to every invoice.
Germany's E-Invoicing Mandate 2025 to 2028
This is where the biggest misunderstandings happen. Keep the two obligations apart: receiving and issuing.
Since January 1, 2025, all domestic companies, including GmbHs, must be able to receive structured e-invoices in B2B. This obligation applies immediately, with no transition period. A standard PDF no longer qualifies as an e-invoice; only machine-readable formats under EN 16931 count, specifically XRechnung and ZUGFeRD.
For issuing, staggered transition periods apply instead:
| Period | Receiving | Issuing |
|---|---|---|
| From 1.1.2025 | Mandatory for all | PDF/paper still allowed (with consent) |
| 2025 – 2026 | Mandatory for all | Transition period, no obligation |
| From 1.1.2027 | Mandatory for all | E-invoice required above €800,000 prior-year revenue |
| From 1.1.2028 | Mandatory for all | E-invoice required for all GmbHs |
The €800,000 prior-year revenue threshold only decides whether your GmbH gets one extra year: larger GmbHs must issue from 2027, everyone else from 2028 at the latest. Norman automatically generates ZUGFeRD-compliant e-invoices straight from your bookkeeping, so you're ready for every stage today.
Sequential Invoice Numbers: What the Rule Actually Means
Invoice numbers must be unique and sequential, with no gaps (§14(4) no. 4 UStG). The scheme may be alphanumeric and span several number ranges, e.g. 2026-001 or GmbH-2026-001. All that matters is that each number is assigned exactly once and the order is traceable.
A genuine gap (a deleted or skipped number) looks like a vanished invoice during a tax audit and invites questions. So when you cancel an invoice, you don't delete it; you issue a separate credit note (Stornorechnung), and the original invoice number stays on record.
VAT on GmbH Invoices: Getting It Right
A GmbH is typically VAT-registered and must charge 19% (standard) or 7% (reduced rate). Net amount, VAT rate and VAT amount must each appear separately. Here is how the breakdown looks in practice:
| Line | 19% standard | 7% reduced |
|---|---|---|
| Net amount | €1,000.00 | €1,000.00 |
| VAT | €190.00 | €70.00 |
| Gross amount | €1,190.00 | €1,070.00 |
When invoicing companies in other EU countries, the reverse charge procedure applies: you charge no VAT and instead add a note such as "Reverse charge, VAT to be accounted for by the recipient" plus both VAT IDs. Correct VAT disclosure is also a prerequisite for your client's input VAT deduction: if the tax amount is wrong or missing, the client loses their right to deduct, and you still owe any overstated tax (§14c UStG).
Small Amount Invoices Under €250
For invoices up to €250 gross (§33 UStDV), simplified requirements apply. The difference at a glance:
| Field | Full invoice | Small-amount invoice (≤ €250) |
|---|---|---|
| Issuer name/address | Required | Required |
| Recipient name/address | Required | Not required |
| Date of issue | Required | Required |
| Sequential invoice number | Required | Not required |
| Tax number/VAT ID | Required | Not required |
| VAT rate and amount | Separately | Gross total with VAT rate is enough |
A GmbH may use this simplification too, for example on small cash sales. As soon as the gross amount exceeds €250, all §14 mandatory fields become compulsory.
Common Mistakes on GmbH Invoices
These mistakes frequently lead to rejected VAT deductions or queries from the tax office:
- Missing or incorrect VAT ID or tax number
- No date of supply: the invoice date alone is not sufficient
- Missing managing director names or HRB number in the letterhead
- Sending a PDF when the recipient only accepts structured e-invoices
- Gaps in invoice numbering or duplicate numbers
- Charging VAT despite reverse charge (creates a tax liability under §14c UStG)
Storing Invoices: 10 Years, GoBD-Compliant
Both issued and received invoices are accounting records and must be kept for 10 years (§147 AO, §257 HGB). The period starts at the end of the calendar year in which the invoice was issued. Electronic invoices must be stored in their original format, tamper-proof and machine-readable: a printed copy of an e-invoice is not sufficient. These GoBD requirements apply to every GmbH; see our guide to retention periods for GmbHs for the details.
FAQ
Do managing directors have to be named on a GmbH invoice? Yes. Under §35a GmbHG, all managing directors must be named in the letterhead, together with the registered court and HRB number. This applies to every business letter, so it covers invoices too.
Does my GmbH already have to issue e-invoices? Receiving: yes, since January 1, 2025. Issuing: only from 2027 (above €800,000 prior-year revenue) or from 2028 for all GmbHs. Until then, PDF remains allowed with the client's consent.
Is the tax number enough, or do I need the VAT ID? For purely domestic invoices, either one is enough. As soon as you invoice companies in other EU countries, you need the VAT ID.
What happens if a mandatory field is missing? The invoice is formally defective. Your client cannot deduct input VAT until you issue a corrected invoice. If VAT is stated incorrectly, you additionally owe the overstated amount (§14c UStG).
Summary
GmbH invoices must meet strict legal requirements, and from 2027/2028 they must also be issued as structured e-invoices in B2B transactions. Mistakes here risk your client's VAT deduction and can result in fines. See also our guides on GmbH bookkeeping and required invoice fields. Norman automatically generates GoBD-compliant ZUGFeRD invoices: explore Norman's AI bookkeeping.
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