How to invoice in Germany

By Thomas van der BruggenChecked 23 July 2026

A German invoice (Rechnung) carries 19% VAT, your USt-IdNr., and the fields set out in §14 UStG. Germany is also phasing in mandatory B2B e-invoicing — here's what to include today, and where the rules are heading.

Make an invoice for Germany See the VAT template

Germany at a glance	Detail
Currency	EUR (€)
Standard VAT	19%
Tax ID	USt-IdNr.
Paper size	A4
Typical terms	Net 15
E-invoicing	Phasing in

Tax ID format: “DE” followed by nine digits — e.g. DE123456789 (the USt-IdNr.).

What German invoices must include

The word “Invoice” and a unique, sequential invoice number
The issue date (and the supply date if it differs)
Your business name, address and USt-IdNr.
The client's name and address (and their USt-IdNr. for reverse-charge or intra-EU supplies)
A clear description and quantity for each line
The net amount per VAT rate, the rate(s) applied and the VAT amount
The total payable, in EUR
Payment terms, the due date and how to pay (bank name, IBAN/account)
Your tax number (Steuernummer) or VAT ID (USt-IdNr.)
The German-law note for reverse-charge or intra-Community supplies

VAT & reverse charge

For cross-border work, the right wording matters. Invoice Forever offers ready-made German VAT notes such as:

Intra-Community supply, article 138(1), VAT Directive 2006/112
Reverse charge — VAT to be accounted for by the recipient (article 196, VAT Directive 2006/112)

E-invoicing in Germany

Since 1 January 2025 every German business must be able to receive structured e-invoices in the EN 16931 format (XRechnung or ZUGFeRD). Mandatory issuing is phased in from 2027 for businesses with turnover over €800,000 and from 2028 for all — a compliant PDF is still accepted in the meantime.

Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.

Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Bundeszentralamt für Steuern before you rely on it. This page is general guidance, not tax advice.

Payment terms in Germany

German invoices commonly use short terms — net-14 or net-15 is typical, and Invoice Forever defaults Germany to net-15. Statutory default interest applies to late B2B payments.

Template

VAT invoice template

VAT-compliant, with number and breakdown.

Use this template →Guide

The VAT reverse charge, explained simply

When your customer accounts for the VAT, not you — and what your invoice must say.

Read the guide →

Questions about invoicing in Germany

What is the VAT rate in Germany?

The standard VAT (Umsatzsteuer) rate is 19%, with a reduced rate of 7% for items such as food and books.

What must a German invoice include under §14 UStG?

Full names and addresses of both parties, your tax number or USt-IdNr., a unique invoice number, the issue date, quantity and description, the net amount per rate, the VAT rate and amount, and the total.

Is e-invoicing mandatory in Germany?

Receiving structured e-invoices is required from 2025; issuing them becomes mandatory in phases across 2027–2028. Confirm the current position with the Bundeszentralamt für Steuern before you rely on it.

Make an invoice for Germany, free.

EUR and 19% VAT already set, on A4 paper. No signup, no watermark.

Make an invoice for Germany