Invoice format in Germany: Rechnung rules

Germany invoice facts

What a Germany rechnung must show

11 fields, from the sources listed below.

• Full name and address of supplier and recipient
• Supplier Steuernummer or USt-IdNr.
• Date of issue (Rechnungsdatum)
• Unique sequential invoice number
• Quantity and common name of the goods, or type and extent of the service
• Date of supply or performance (Leistungsdatum)
• Net amount broken down by tax rate or exemption (19% or 7%)
• Any agreed price reduction not already included
• Applicable tax rate and tax amount, or a note on the exemption (19% or 7%)
• Retention notice for private recipients of property-related work
• The word "Gutschrift" on self-billed invoices

Sample rechnung in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked MwSt. example in EUR

A net amount of 1.000,00 € at each MwSt. rate of Germany: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (de-DE)

How de-DE writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Germany invoicing rules

• §14 UStG requires an invoice within six months of the supply whenever a business supplies another business, and for construction or property-related work even when the customer is a private person.
• Small businesses using the §19 UStG exemption show no MwSt. and add a sentence such as "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
• A Kleinbetragsrechnung of up to €250 gross may omit the customer details and show the gross amount with the tax rate instead of a separate tax amount (§33 UStDV).
• Since 1 January 2025 every German business must be able to receive structured e-invoices (XRechnung or ZUGFeRD to EN 16931) from other German businesses; a plain PDF no longer counts as an e-invoice.
• A Gutschrift in the VAT sense is a self-billed invoice, so a correcting document from the seller should be titled Rechnungskorrektur or Stornorechnung instead.
• Invoices are accounting vouchers that must be kept for eight years since the 2025 cut from ten years.

E-invoicing, simplified invoices and record keeping

How to make a rechnung for Germany

1. 1

   Set currency and format

   Choose EUR and the de-DE format so amounts read like 1.234,50 €.

2. 2

   Title and number

   Title the document "Rechnung" and number it in sequence, for example DE-2026-0024.

3. 3

   Your tax ID

   Enter your USt-IdNr. or Steuernummer (format DE123456789) in the seller details.

4. 4

   Add MwSt.

   Add MwSt. at 19%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.