Understanding VAT (Umsatzsteuer) · 2.8

What Must Be on an Invoice? Mandatory Details

Short answer

The Umsatzsteuergesetz (German VAT Act) specifies exactly what must be included on an invoice. If any detail is missing, your customer cannot deduct input tax (Vorsteuerabzug).

Key points

The mandatory details:

Name and address of your company and your customer
Tax number (Steuernummer) or VAT ID (USt-IdNr.) of your company
Date of issue
Sequential, unique invoice number
Quantity and type of goods supplied or scope and type of services rendered
Time of performance; specifying a month is sufficient (for example, “performance period October 2026”)
Net amount, broken down by tax rates
Tax rate and tax amount, or an indication of why no tax applies

You must issue invoices to businesses within six months of performing the service. Invoice numbers may contain letters and numbers, but each number only once. For invoices to companies in the EU, additional information is required.

Figures & thresholds (as of November 2026)

Invoices up to €250 gross: fewer mandatory details (small-amount invoice / Kleinbetragsrechnung)
From 01.01.2028: cash-basis taxpayers (Ist-Versteuerer) must note cash accounting on the invoice

Legal basis

§ 14 UStG§ 14a UStG§ 15 UStG

Continue

Next video: What Is a Small-Value Invoice (Kleinbetragsrechnung)?
Related: E-Invoicing: What Applies When?
Related: Incorrect invoice: How do I correct it?

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