How to invoice in Germany
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.
| 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 and account number or IBAN)
- 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 business established in Germany must be able to receive e-invoices in a structured EN 16931 format such as XRechnung or ZUGFeRD (version 2.0.1 or later, excluding the MINIMUM and BASIC-WL profiles). Issuing becomes mandatory for domestic B2B invoices from 1 January 2027 for businesses whose turnover in the previous year exceeded €800,000, and from 1 January 2028 for all others. Until then a paper invoice is allowed, and a PDF only with the customer's consent. Invoices up to €250 and small businesses under the Kleinunternehmer rule are exempt from the issuing obligation.
Invoice Forever can export a structured EN 16931 (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 11 September 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.
Questions about invoicing in Germany
The standard VAT (Umsatzsteuer) rate is 19%, with a reduced rate of 7% for items such as food and books.
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.
Receiving structured e-invoices has been required since 1 January 2025. Issuing them becomes mandatory on 1 January 2027 for businesses with prior-year turnover above €800,000 and on 1 January 2028 for everyone else. Confirm the current position with the Federal Ministry of Finance (BMF) guidance or your Finanzamt.
Make an invoice for Germany, free.
EUR and 19% VAT already set, on A4 paper. No signup, no watermark.