What Must Be on a German Invoice: Legal Requirements (Pflichtangaben) Explained
A German invoice missing required fields can be rejected by the tax office (Finanzamt) and cost you the VAT deduction. Here's the complete checklist.
In Germany, an invoice is not just a payment request. It’s a legal document governed by §14 of the German VAT Act (Umsatzsteuergesetz). An invoice that’s missing required information can be rejected by the tax office (Finanzamt), which means you lose the right to deduct the input VAT, potentially a significant cost.
The Required Fields (Pflichtangaben)
For any invoice above 250 EUR (gross), the following fields are mandatory:
Full name and address of the supplier. Must be the complete legal name, not just a trading name, and a complete business address.
Full name and address of the recipient. Your customer’s complete legal name and address.
Tax identification number. Either the supplier’s tax number (Steuernummer), issued by the tax office (Finanzamt), or their VAT ID (Umsatzsteuer-Identifikationsnummer, starting with DE). At least one of these must appear on every invoice.
Invoice date. The date the invoice was issued. This is also the date used for determining the applicable VAT period.
Invoice number. A unique, sequential number. There are no rules about format, but once you start a numbering sequence you must not skip numbers. Gaps in invoice numbering raise questions in audits.
Description of goods or services. A clear description of what was delivered or performed, including quantity and unit price for goods. Vague descriptions like “consulting services” without further specification can be challenged.
Delivery or service date. The date the goods were delivered or the service was performed. This is often different from the invoice date. For recurring services, the period covered is sufficient.
Net amount per VAT rate. The total net value for each tax rate applied. If an invoice covers both standard-rate (19%) and reduced-rate (7%) items, they must be listed separately.
Applicable VAT rate. The percentage rate applied (19%, 7%, or 0% for exempt transactions).
VAT amount. The actual euro amount of tax charged. Must match net amount multiplied by the applicable rate.
Gross total. The total amount payable including VAT.
Simplified Invoices (Kleinbetragsrechnungen)
For invoices of 250 EUR gross or less, the requirements are simplified. You only need: supplier name and address, invoice date, description of goods or services, gross amount, and applicable VAT rate. The recipient’s name and address are not required, nor is a separate line for the net amount.
This simplification applies to receipts and tickets: your coffee receipt from the airport café qualifies as a valid expense document without a customer address.
Special Cases
Intra-EU transactions. When invoicing a business customer in another EU country, you apply the reverse charge mechanism. The invoice should state “Steuerfreie innergemeinschaftliche Lieferung” or equivalent, show the customer’s VAT ID (USt-IdNr), and show 0% VAT with a note that the customer is liable for the VAT.
Kleinunternehmer invoices. If you operate under the Kleinunternehmerregelung and don’t charge VAT, your invoice must include a statement such as “Gemäß §19 UStG wird keine Umsatzsteuer berechnet” (meaning: no VAT is charged under §19 UStG). You cannot show a VAT amount, not even 0 EUR, because this implies VAT registration.
Reverse charge domestic transactions. For certain sectors (construction, security services, scrap metal), the reverse charge mechanism also applies to domestic transactions. The invoice must reference §13b UStG.
Common Mistakes That Cost Money
Missing or incorrect tax number (Steuernummer). The most common error. Double-check that the number on your invoice matches what’s in your tax registration records.
Vague service description. “Services rendered” is not sufficient. “Website development for project X, April 2026, 40 hours at 85 EUR/hour” is.
Wrong tax rate. Some services qualify for the 7% reduced rate (books, certain cultural services). Charging 19% where 7% applies is a billing error, not just a style choice.
No delivery date. Many freelancers put only the invoice date and forget the separate service date (Leistungsdatum). They’re different fields and both are required.
Numbering gaps. Deleting an invoice you created by mistake and not noting it leaves a gap in your number sequence. The correct approach is to cancel the invoice with a credit note and keep both documents.
How KontoMatch Helps
When you upload an invoice to KontoMatch, the AI automatically extracts all mandatory fields (Pflichtangaben), including supplier details, invoice number, date, VAT amounts, and totals. Missing or unusual fields are flagged for your review before the data enters your records, helping you catch compliance issues early rather than during an audit.