Rechnung / Invoice

German invoice requirements: what a Rechnung must contain, with a plain template

A German Rechnung (invoice) to a business must show the items listed in § 14 Abs. 4 UStG, including your Steuernummer (tax number) or VAT ID, a unique invoice number and the date of the work. English is allowed: the VAT Act sets no language, and the tax office can ask for a translation. Without a Steuernummer or VAT ID your invoice is incomplete, so get the number first; you normally have six months to issue the invoice.

Last reviewed: 2026-11-02

The Pflichtangaben (mandatory items) on a German invoice

These come from § 14 Abs. 4 UStG. The German word in brackets is what you will see on invoices from others. Numbers 9 and 10 apply only in special cases.

1. Full name and full address of you and of your customer (Name und Anschrift).
2. Your Steuernummer (tax number) or your USt-IdNr. (VAT ID). Your personal Steuer-ID does not meet this rule and should not be on the invoice.
3. Issue date (Rechnungsdatum).
4. A sequential number, given once (Rechnungsnummer). You may use more than one number series.
5. Quantity and type of goods, or scope and type of the service (Menge und Art, Leistung). „Consulting“ alone is too vague. „Consulting on project X, 12 hours“ is better.
6. Date of the delivery or service (Leistungsdatum). Stating the calendar month is enough (§ 31 Abs. 4 UStDV). For a prepayment, state the payment date if it is known and differs from the invoice date.
7. Net amount, split by VAT rate and by exemption, plus any discount agreed in advance (Entgelt, Skonto).
8. VAT rate and VAT amount (Steuersatz, Steuerbetrag). If an exemption applies, a note saying so.
9. A note on the customer's duty to keep the invoice, for work connected with land or buildings for a private customer (§ 14b Abs. 1 Satz 5 UStG).
10. The word „Gutschrift“, if your customer writes the invoice for you (self-billing).

A plain German invoice template (Rechnungsvorlage)

Copy this and replace the brackets. German labels are shown with their English meaning. You may keep both on the page. This sample is for a business under normal VAT rules, with 19% VAT.

[Your full name or company name], [street and number], [postcode and city]
Steuernummer (tax number) or USt-IdNr. (VAT ID): [number]
An / To: [customer's full name or company], [street and number], [postcode and city]
Rechnung / Invoice
Rechnungsnummer / Invoice no.: 2026-001
Rechnungsdatum / Invoice date: 30 November 2026
Leistungszeitraum / Service period: November 2026
Leistung / Service: Website design, 20 hours at €50.00
Nettobetrag / Net amount: €1,000.00
Umsatzsteuer 19 % / VAT 19%: €190.00
Gesamtbetrag / Total: €1,190.00
Zahlbar bis / Payable by: 14 December 2026, [your IBAN]

A bank account and a payment date are not VAT requirements, but your customer needs them. If your invoice is under the Kleinunternehmer scheme or goes to a client abroad, the VAT lines change. See the two sections below.

Three shorter invoices you may be allowed to use

Kleinunternehmer (§ 34a UStDV)

Name and address of both sides, your tax number, VAT ID or Kleinunternehmer-Identifikationsnummer, date, what you supplied, and one total with a note that the Kleinunternehmer exemption under § 19 UStG applies. Show no VAT at all. A common wording, which our software also prints: „Gemäß § 19 UStG wird keine Umsatzsteuer berechnet (Kleinunternehmerregelung).“ It means: under § 19 UStG no VAT is charged (small business rule).

Kleinbetragsrechnung, up to €250 (§ 33 UStDV)

Your name and address, date, what you supplied, the gross amount and the VAT rate in one line. The customer's name and an invoice number are not required. This short form does not apply to reverse charge, to intra-EU supplies of goods or to EU distance sales.

Invoices to EU or construction clients

Extra wording and, for EU clients, both VAT IDs. The exact words and deadline are in our reverse charge guide. These cases have a shorter deadline: the 15th of the month after the work for EU clients.

Can a German invoice be in English?

Yes. § 14 UStG does not name a language. The tax code says records must be kept in „einer lebenden Sprache“ (a living language), and that the tax office can ask for a translation if it is not German (§ 146 Abs. 3 AO, § 87 Abs. 2 AO). Plain English invoices to a German client are legal. Many German clients still prefer German labels, which is why the template above shows both.

The amount can be in another currency, but VAT is calculated in euro (§ 16 Abs. 6 UStG). If you charge German VAT on a US dollar invoice, also show the VAT in euro so that your client can check it.

My first invoice and the Steuernummer has not arrived

This is a common question after registration. „Steuernummer beantragt“ (tax number applied for) on the invoice does not meet the rule, because § 14 Abs. 4 Nr. 2 UStG asks for a number that the tax office has issued.

Check the time you have. For an invoice to a business, the limit is six months after the work (§ 14 Abs. 2 UStG). You can usually wait. For EU clients the limit is the 15th of the next month, so you may need the VAT ID sooner.
Speed up the number. Send the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) if you have not done so. Then ask your tax office for the status, and quote the date you filed.
If your client must have a payment request now, send a written request that shows no VAT amount and says an invoice will follow. Issue the real invoice when the number arrives. Be careful: if a document bills finished work, it may count as an invoice, whatever you call it. Your client cannot deduct input VAT from the request.
If an invoice already went out without the number, correct it. Send a document that refers clearly to the original and adds the missing number (§ 31 Abs. 5 UStDV). Your client's input VAT depends on it, and many clients will wait for the corrected one.

Proforma Rechnung: what it is and the risk

A proforma invoice is used for customs value, or as a preview of a price. It is not a term in the VAT Act. § 14 Abs. 1 UStG says an invoice is any document that settles a delivery or service, „gleichgültig, wie dieses Dokument im Geschäftsverkehr bezeichnet wird“, which means whatever the document is called in business.

So the label does not protect you. If a document labelled „Proforma“ bills work you have done and shows VAT, the tax office can treat it as an invoice, and you can owe the VAT shown on it (§ 14c UStG). Do not show a VAT amount on a proforma, and do not use it to request payment for finished work. For a customs shipment, ask the carrier or customs adviser what the proforma must contain.

Mistakes that cost money

Showing too much VAT: you owe the amount you showed, even if the correct VAT was lower (§ 14c Abs. 1 UStG).
Showing VAT as a Kleinunternehmer: you owe it, and your client may not be able to deduct it (§ 14c Abs. 2 UStG). Correct the invoice as soon as you notice.
No invoice, or a late invoice, where you must issue one: a fine of up to €5,000 is possible if done with intent or recklessly (§ 26a UStG).
Not keeping a copy: you must keep invoices for eight years (§ 14b UStG).
A „Gutschrift“ from your customer that you never agreed: a document with this word and VAT can be your invoice in law. You can object to it (§ 14 Abs. 2 UStG), but do it in writing and quickly. In daily German, the word is also used for a refund note, so read what it does.

For one clear service to one client, this page and a template are often enough. If you mix goods and services across countries, or you have invoices already wrong by a large amount, a tax adviser (Steuerberater) can save you more than the fee.

Invoices in our software, and what they do not do

Invoicing is inside the bookkeeping and EÜR modules. There is no separate fee per invoice.

It will not issue an invoice without your name, full address, and a tax number or VAT ID. So it refuses a first invoice before your number exists. Add the number first.
It warns if a 0% invoice has no reason recorded, and it prints the legal wording from the tax key you choose. It books the invoice to the ledger and to the VAT return.
The screens are available in English, but the invoice document has German labels. There is no English invoice layout today. If you need one, write the invoice elsewhere and upload the finished file to the bookkeeping.
Cost: for example €120 per company per month on the bookkeeping-only tariff for a small company, or €99 per workspace per month for the EÜR subscription, with a 7-day trial and a card required. See the pricing page.
It checks form, not your individual case. The software gives no individual tax or legal advice.

A freelancer who only needs invoices may pay less elsewhere. According to Accountable's site, as of 2 November 2026, it has a free invoicing plan at €0. According to Norman's site, as of the same date, its self-employed plans start at €0. Their feature lists change, so compare them on their own pages.

Frequently asked questions

can i invoice without steuernummer germany?

You can send a document, but it is not a complete invoice. § 14 Abs. 4 UStG asks for your Steuernummer or VAT ID. Normally you have six months to issue the invoice, so waiting for the number is usually the clean way.

Is my Steuer-ID the same as the Steuernummer on an invoice?

No. The Steuer-ID is your personal 11-digit ID for income tax. An invoice needs the Steuernummer from your tax office or your USt-IdNr. Keep the Steuer-ID off your invoices.

Can I write a rechnung in english for a German client?

Yes. No VAT rule requires German. The tax office can ask for a translation. Keep the German statutory wording where the law quotes exact words, such as „Steuerschuldnerschaft des Leistungsempfängers“.

What is a proforma rechnung and can I use it to get paid?

It is an informal document, often for customs. Do not use it to bill finished work. If it does that, it can count as an invoice whatever its name, and any VAT on it can be owed.

I am a freelancer. What do I write on my first invoice if I am a Kleinunternehmer?

Your name and address, the client's name and address, your tax number or VAT ID, the date, what you did, the total, and a note such as „Gemäß § 19 UStG wird keine Umsatzsteuer berechnet (Kleinunternehmerregelung).“ Show no VAT. An invoice number is not on the § 34a UStDV list, but you should still use one to keep your records in order.

Does my invoice have to be an E-Rechnung?

Not for invoices issued up to 31 December 2026. After that, it depends on your turnover and customer. See our E-Rechnung guide for the dates and the exceptions.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.