What a German invoice must contain: the § 14 UStG checklist

The required details

• The full name and address of you and of your customer.
• Your tax number (Steuernummer) or your VAT ID.
• The invoice date.
• A sequential invoice number, used only once.
• The quantity and kind of goods, or the scope and kind of the service.
• When the goods were delivered or the service done; the month is enough.
• The net amount, split by VAT rate, and any reduction agreed in advance (such as an early-payment discount).
• The VAT rate and VAT amount, or a note saying why no VAT is charged.

Small invoices up to €250

For invoices up to €250 gross, the issuer's name and address, the date, the quantity and kind of the supply, the gross amount and the VAT rate are enough. Small invoices are also exempt from the e-invoicing mandate.

What e-invoices add

An e-invoice carries the same details as data. XRechnung also requires a few fields that are optional on paper: a buyer reference (for public bodies, the Leitweg-ID), a contact person with phone and email, and the payment method. If one is missing, the receiving portal rejects the invoice.

Check yours

The e-invoice generator asks for every required detail and checks the finished invoice against the official rules before you download it. The validator checks an invoice you've received and explains each error (all error codes).