Required Invoice Fields in Germany 2026: What Must Be on a German Invoice?

In Germany, invoicing is governed by strict rules. If a mandatory field is missing from an invoice, your client cannot deduct the input VAT (Vorsteuer) — which can be a costly problem for both parties. The requirements are set out in §14 of the German VAT Act (UStG), and they apply to every self-employed person, freelancer, and company subject to VAT.

Quick answer: the mandatory fields at a glance

• How many fields? Ten mandatory fields under §14 UStG for every invoice above €250 gross.
• Below €250 gross? A small-value invoice with just five fields is enough (§33 UStDV).
• Small business (Kleinunternehmer)? No VAT, but you must add the note "According to §19 UStG, no VAT is charged."
• Biggest pitfalls: a missing service period and a non-sequential invoice number.
• E-invoicing: every business must be able to receive e-invoices since 1 Jan 2025. The obligation to issue them is phased in — paper and PDF stay allowed for many until the end of 2027.
• Retention: since the 2025 reform, invoices only need to be kept for 8 years (down from 10).

The 10 Mandatory Invoice Fields Under §14 UStG

Every invoice above €250 gross must include these ten items. The table shows what to watch for in each:

Important: the issue date and the service period are not the same thing. You can issue an invoice in April for work done in March — but the service period must appear explicitly on the invoice. A missing service period is by far the most common finding in tax audits.

Issue date vs. service period

These two dates get confused constantly. The issue date is the day you write the invoice. The service period is the day (or range) on which you actually delivered the goods or service. Both must appear — separately.

When they coincide, a standard line such as "The date of supply corresponds to the invoice date" cleanly satisfies field 7 without needing a separate entry.

Simplified Rules for Invoices Under €250

Invoices up to €250 gross fall under the simplified rules in §33 UStDV. Instead of ten fields, you only need five:

The €250 limit refers to the gross amount, i.e. including VAT. A small-value invoice is still fully deductible for input VAT — it's simply easier to issue.

The mandatory fields in practice

Our step-by-step guide on how to write an invoice in Germany shows how to lay the ten fields out on the page — from the header through the line items to payment terms and bank details, including late payments and special cases. If you start out in Word or Excel, use an invoice template with every mandatory field already in place. And once you invoice regularly, free invoicing software is worth it: it numbers invoices without gaps and applies the right VAT rate automatically.

Free invoice template (PDF, Word & Excel)

Legally compliant with all mandatory fields under §14 UStG — three formats, ready to use.

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Special cases: small business, reverse charge and credit notes

Beyond the ten standard fields, §14a UStG requires an extra note in certain situations. If it's missing, the invoice is formally defective:

As a small business, you charge no VAT and must not state a VAT rate either — otherwise you owe the VAT shown anyway (incorrect VAT statement, §14c UStG).

For reverse charge, you issue a net invoice with no German VAT. Your client accounts for the VAT in their own country. Your VAT ID (not your tax number) must appear, along with the note "Tax liability of the recipient."

E-invoicing: the timeline through 2028

Since 1 January 2025, every business in Germany must be able to receive structured e-invoices — in ZUGFeRD or XRechnung format. The obligation to issue them is phased in. Until then, paper and PDF remain allowed in B2B under conditions (a PDF only with the recipient's consent):

The ten mandatory fields stay the same — they just have to be embedded as machine-readable XML in the e-invoice. Pure B2C invoices to private customers are exempt from the e-invoicing requirement. Learn more on the Norman e-invoicing page.

What happens if a mandatory field is missing?

If a field is missing, the invoice is formally defective — and your client may not deduct the input VAT shown, at least initially. In an audit this gets unwound retroactively, often with interest.

The good news: a defective invoice can be corrected, usually with retroactive effect to the original invoice date, as long as it already contained the minimum details (issuer, recipient, service description, fee, separately shown VAT). A correction or cancellation invoice is therefore no disaster — but it costs time you'd save by getting the invoice right the first time.

Common Invoice Mistakes to Avoid

• Missing the service period — only the invoice date is shown
• No invoice number, or numbers that aren't sequential
• Wrong or missing tax number (especially after registering with a new Finanzamt)
• No note on tax exemption (Kleinunternehmer, reverse charge, §4 UStG)
• Vague service description — "Consulting" instead of "Strategic consulting for project X, March 2026"
• VAT shown despite being a small business — you then owe it anyway (§14c UStG)

Frequently Asked Questions

Does every invoice need a tax number?

Yes — either the tax number (Steuernummer) or the VAT ID (USt-IdNr.). One of the two is enough. Only a small-value invoice up to €250 can omit it.

Is the invoice number really mandatory?

Yes, on every invoice above €250. It must be unique and sequential — gaps or duplicates are a classic audit finding. The format is up to you, e.g. 2026-001 or RE-2026-042.

Can I issue an invoice as a private individual without a business?

Yes. Private individuals may issue invoices and need neither a sequential invoice number nor a tax number. A note like "Private sale — not subject to VAT" is advisable. But anyone who does this regularly with profit intent becomes a business and must register one.

How long do I have to keep invoices?

Since the Fourth Bureaucracy Relief Act, only 8 years instead of the previous 10 — for both outgoing and incoming invoices. The shorter period applies to all records whose old 10-year period had not yet expired at the start of 2025.

Is a PDF invoice still enough in 2026?

In B2B, yes, until the end of 2026 — but a PDF only with the recipient's consent. For invoices to private customers (B2C), the PDF stays allowed permanently. Only from 2028 is the structured e-invoice mandatory for all B2B.

What must a small-business (Kleinunternehmer) invoice show?

The same fields as usual, but without VAT and a VAT rate — instead with the note "According to §19 UStG, no VAT is charged." The tax number is enough; you don't need a VAT ID.

Conclusion

The ten mandatory invoice fields under §14 UStG aren't complicated, but they have to be applied consistently on every invoice you send. The most common oversights remain a missing service period and a non-sequential invoice number — both can jeopardize your client's VAT deduction in an audit. Working from the start with software that sets the mandatory fields automatically saves you the corrections — and leaves you already prepared for the e-invoicing obligation in 2027/2028.