If you invoice in Germany, you must comply with legal mandatory information requirements. Whether you're an entrepreneur, freelancer or self-employed – understanding these requirements is essential to avoid penalties and prepare accurate invoices.
Disclaimer: This guide is provided for informational purposes only and does not constitute legal or tax advice. Compliance information is aggregated by AI from public sources. This is not legal advice. You remain responsible for final compliance.
This content is generated by AI from public sources and may be inaccurate or outdated. It is not reviewed by legal professionals and does not constitute legal advice. You must verify requirements with qualified counsel.
AI sources include public regulations and official guidance from tax authorities and e-invoicing bodies.
What is invoice compliance?
Invoice compliance in Germany means that every invoice contains the mandatory information prescribed in the Value Added Tax Act (§14 UStG). These requirements apply to both B2B and B2C invoices, with simplified rules for small invoices (up to €250).
Essential mandatory information
Complete supplier details
Name and address of the supplier. For corporations: legal form, commercial register number and registered office.
Tax number or VAT ID
Either the tax number issued by the tax office or the VAT identification number (USt-IdNr.) must be provided.
Complete recipient details
Name and address of the customer. For B2B transactions, this is particularly important for VAT deduction.
Invoice date
The date the invoice was issued.
Sequential invoice number
A unique, sequential number to identify the invoice (does not need to be without gaps).
Delivery date or service period
The time of delivery or service, or the period over which the service extends.
Quantity and type of goods or scope of service
Detailed description of the service so that the scope is clearly identifiable.
Consideration and tax amount
Net amount, applicable tax rate and tax amount. For tax-exempt transactions: reference to the tax exemption with legal basis.
E-invoicing from 2025 (B2B)
For B2B transactions in Germany, structured format e-invoicing (e.g. XRechnung, ZUGFeRD) will gradually become mandatory from 2025.
E-invoicing in Germany from 2025
From January 1, 2025, e-invoicing will gradually become mandatory for B2B transactions in Germany. The e-invoice must be issued in a structured, machine-readable format (e.g. XRechnung or ZUGFeRD). During a transitional period until 2027/2028, paper and PDF invoices will still be possible, after which e-invoicing will be binding.
Why is invoice compliance important?
If mandatory information is missing from the invoice, your customer cannot deduct input VAT – this can lead to complaints. Furthermore, incorrect or incomplete invoices can result in fines and tax disadvantages. A correct invoice protects you legally and strengthens your professional reputation.
Common mistakes to avoid
- ✗Tax number or VAT ID missing
- ✗Service date or period not specified
- ✗Invoice number not sequential or duplicated
- ✗VAT amount missing on taxable transactions
- ✗No reference to tax exemption for exempt services
- ✗Missing or incorrect recipient details
How do I create compliant invoices?
The easiest way is to use an invoice generator that helps include the mandatory information and is kept up to date with current legislation. Our free generator helps you prepare invoices with the required fields and reduces the risk of omissions.
Create compliant German invoices in a few clicks
Our free generator helps insert the mandatory information required by §14 UStG.