The mandatory fields (§14 UStG)
A standard B2B invoice over €250 must state:
- Full name and address of you and your customer
- Your tax number (Steuernummer) or VAT ID (USt-IdNr.)
- The invoice date
- A sequential, unique invoice number
- Quantity and commercial description of the goods, or the scope of the service
- The date of delivery or service, if it differs from the invoice date
- The net amount, broken down by tax rate, plus any agreed reductions
- The tax rate and the tax amount in euros — or a reference to why the invoice is tax-free
- In special cases an extra notice — e.g. „Steuerschuldnerschaft des Leistungsempfängers” for reverse charge
Missing fields are not cosmetic: your customer loses the input-VAT deduction until the invoice is corrected — so it comes back to you, and your payment waits.
The consecutive number in that list has rules of its own — how to number invoices sets out the series and the gaps. To start from a document that already carries every field above, use one of our invoice templates.
Small-amount invoices up to €250
For invoices up to €250 gross (Kleinbetragsrechnung, §33 UStDV) the list shrinks: your name and address, the invoice date, quantity and description, the gross amount, and the tax rate — or the exemption note. No customer address, no invoice number, no tax breakdown required.
No VAT: the small-business rule (§19 UStG)
Since the 2025 reform you remain a Kleinunternehmer while last year's turnover was at most €25,000 and this year's stays under €100,000. You charge no VAT and show none — but the invoice must say why. A common wording:
„Steuerbefreiung nach §19 UStG” — VAT-exempt under the German small-business rule.
E-invoicing is being phased in
Since January 2025 every German business — Kleinunternehmer included — must be able to receive e-invoices (structured XML: XRechnung or ZUGFeRD; a plain PDF does not count). Issuing them becomes mandatory in stages:
- Until the end of 2026: paper and PDF stay allowed for B2B, with the recipient's consent
- From 2027: businesses with over €800,000 prior-year turnover must issue e-invoices
- From 2028: all domestic B2B invoices must be e-invoices
- Permanently exempt from issuing: Kleinunternehmer (§34a UStDV), invoices up to €250, and B2C
Still producing invoices in a spreadsheet? The mechanics and the traps are in the guide to making an invoice in Excel.
Austria sits on the other side of that line: no domestic B2B mandate is legislated there, and invoice requirements in Austria are set out on their own page, as are invoice requirements in Switzerland, which follow neither system.
Deadlines, retention, currency, language
- B2B invoices must be issued within six months of the delivery or service
- Keep every invoice for 8 years — reduced from 10 in 2025; books and financial statements stay at 10
- Any currency is allowed, but the tax amount must also be stated in euros
- Invoices may be written in English — the tax office can request a translation
Questions on German invoicing rules
Can I write my invoices in English?
Yes. English invoices are accepted; the Finanzamt may ask for a German translation on request. The mandatory fields matter far more than the language.
What must a Kleinunternehmer put on an invoice?
Everything from the §14 list except the tax breakdown — plus a sentence stating the exemption, for example „Steuerbefreiung nach §19 UStG”. Without it the invoice is incomplete.
How long do I have to keep invoices?
8 years for invoices issued or received since 2025; older ones ran under the 10-year rule. The file must stay unchanged — for an e-invoice that means the structured XML itself.
Do freelancers already have to send e-invoices?
Receiving: yes, since 2025 — an inbox that accepts XML attachments is enough to start. Sending: not before 2027/2028 depending on turnover, and Kleinunternehmer are permanently exempt from sending (§34a UStDV).
What happens if a mandatory field is missing?
Your customer can send the invoice back and loses the input-VAT deduction until it is fixed. In practice: the invoice returns, your payment waits. Complete fields are a cash-flow feature.
Need an invoice right now? The free invoice generator puts these fields into a clean PDF in your browser — no signup, nothing uploaded. And when invoicing becomes a routine, an invoice app with automatic payment reminders keeps clients, sequential numbering and polite follow-ups in order for you.
This page is orientation and tooling, not tax or legal advice. Checked against the Federal Ministry of Finance's published guidance, August 2026 — for unusual cases, ask a Steuerberater.