Professional Invoice Template for Germany

A valid German invoice under § 14 UStG must contain nine specific fields. If any one is missing, your client loses the right to deduct input VAT (Vorsteuerabzug) — a costly mistake that triggers disputes and correction invoices.

Every invoice issued to a German business must include:

• Full name and address of both the supplier and the recipient
• Tax identification number (Steuernummer) or VAT ID (Umsatzsteuer-Identifikationsnummer) of the issuer
• Sequential invoice number — no gaps allowed
• Invoice issue date
• Date of supply if different from the invoice date
• Description of services or goods — must be specific and clear
• Net amount (Nettobetrag)
• VAT rate applied and the VAT amount
• Gross total (Bruttobetrag)

For invoices up to €250 gross (Kleinbetragsrechnung), simplified requirements under § 33 UStDV apply — the recipient's identity and a sequential number are not required.

Germany applies two main VAT (Mehrwertsteuer/Umsatzsteuer) rates:

• 19% — Standard rate (Regelsteuersatz): applies to most goods and services including consulting, software, advertising, and general services
• 7% — Reduced rate (ermäßigter Steuersatz): food, books, newspapers, public transport, accommodation, certain cultural services

Zero-rated (steuerfreie Leistungen) transactions include exports, intra-EU B2B supplies, and certain financial services.

The invoice generator automatically calculates the correct VAT amount based on the rate you select, showing the breakdown clearly on the invoice.

If your annual revenue was below €22,000 in the previous year and is forecast to stay below €50,000 in the current year, you may apply the Kleinunternehmerregelung (§ 19 UStG). Under this scheme:

• You do not charge VAT on your invoices
• You must include this mandatory note: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
• Your clients cannot reclaim VAT from your invoices

invoicePrivate supports this case — simply enter €0 tax or use the notes field to include the required Kleinunternehmer statement.

Germany is phasing in mandatory B2B e-invoicing under the Wachstumschancengesetz (passed March 2024). The timeline:

• From 1 January 2025: All German businesses must be able to receive structured e-invoices. You cannot refuse an incoming XRechnung or ZUGFeRD invoice.
• From 1 January 2027: Businesses with annual turnover above €800,000 must issue e-invoices in a compliant structured format (EN 16931).
• From 1 January 2028: The issuing obligation extends to all remaining businesses.

The two accepted formats are XRechnung (Germany's national XML standard, used for B2G invoicing since 2020) and ZUGFeRD 2.1+ (a hybrid PDF with embedded XML). A key rule added in early 2026: the e-invoice must be self-contained — all required data must be inside the file itself, not linked to external documents.

For freelancers and small businesses currently below the €800,000 threshold, PDF invoices remain valid through the end of 2027 (with recipient consent through 2026). Plan your transition before the deadline that applies to you.

German law requires businesses to retain invoices for 10 years (§ 147 AO, Abgabenordnung). Digital storage is permitted, provided invoices are stored in their original format, are tamper-proof, and remain readable throughout the retention period — these are the GoBD requirements.

Exporting invoices as PDF from invoicePrivate and storing them in a secure digital archive meets GoBD standards for unstructured documents. All your invoice data is stored locally in your browser — you control the archive.