Writing your first invoice in Germany feels more complicated than it should. The legal requirements are specific, the terminology is unfamiliar if you have come from another country, and the consequences of getting it wrong — a rejected invoice, a disallowed VAT deduction for your client, or a fine from the Finanzamt — are real enough to make you want to get it right the first time.
The good news is that once you understand the structure, invoicing in Germany follows a clear and consistent set of rules. Every invoice you write after this one will be faster and more confident. This guide walks through every mandatory element under §14 UStG, explains the specifics for Kleinunternehmer, covers the invoice numbering rules you cannot afford to ignore, and gives you the context you need for Germany's evolving e-invoicing requirements in 2026.
What Must Be on a German Invoice: The §14 UStG Checklist
German invoice law is governed primarily by §14 of the Umsatzsteuergesetz (UStG), the German VAT Act. Every invoice you issue to a business client for a taxable supply must contain a specific set of mandatory fields — the Pflichtangaben. Missing even one of them can invalidate the invoice for your client's VAT purposes, which means they cannot deduct the input tax and will likely ask you to reissue it.
Here is the complete checklist of mandatory fields for a standard German B2B invoice:
- Full name and complete address of the invoice issuer (you)
- Full name and complete address of the invoice recipient (your client)
- Your Steuernummer (tax number) issued by the Finanzamt, or your USt-IdNr. (VAT identification number)
- Rechnungsdatum — the date the invoice is issued
- Rechnungsnummer — a unique, sequential invoice number
- Quantity and type of goods supplied, or scope and type of services rendered (a clear description — "consulting services" alone is not sufficient; "strategic consulting for product launch Q2 2026" is)
- Leistungsdatum — the date the service was performed or the goods were delivered (see below for why this is not the same as the invoice date)
- The net amount (Nettobetrag) — the taxable base before VAT
- The applicable VAT rate (Steuersatz) — typically 19% or 7% in Germany
- The VAT amount (Steuerbetrag) in euros
- The gross total (Bruttobetrag) — net amount plus VAT
For Kleinunternehmer, the VAT-related fields (rate and amount) are replaced by a statutory exemption note. See the section below for the exact requirements.
Hinweis: §33 UStDV provides a simplified invoice format (Kleinstbetragsrechnung) for invoices with a gross total up to €250. These require fewer fields and are commonly used for receipts. However they do not allow the recipient to claim input VAT deduction, so they are not appropriate for regular B2B invoicing.
How to Write a Kleinunternehmer Invoice Without VAT
If you qualify under the Kleinunternehmerregelung (§19 UStG) — meaning your net turnover did not exceed €25,000 in the previous year and has not exceeded €100,000 in the current year — you do not charge VAT on your invoices. This simplifies things considerably, but it also introduces a specific obligation that many first-time invoicers miss.
You must include a note on your invoice explaining why no VAT is being charged. Without this note, the absence of a VAT figure looks like an error rather than an intentional exemption. A commonly used formulation is:
"Gemäß §19 UStG wird keine Umsatzsteuer berechnet."
This translates roughly as: "No VAT is charged pursuant to §19 UStG." The exact wording is flexible — what matters is that the reference to §19 UStG is present and the reason for the missing VAT is clear.
Everything else on the Pflichtangaben checklist still applies to a Kleinunternehmer invoice. You still need your Steuernummer, the full addresses, the invoice number, the Leistungsdatum, and a clear description of the service. The only thing that changes is that the VAT rate and VAT amount fields are replaced by the exemption note, and the invoice total is simply the net amount — there is no separate gross figure because there is no tax to add.
One critical warning: if you accidentally show a VAT amount on an invoice as a Kleinunternehmer, you legally owe that amount to the Finanzamt under §14c UStG, even if you never collected it from your client. This is one of the most expensive mistakes a new freelancer can make. Double-check your invoice template before you send anything.
For a more detailed explanation of the Kleinunternehmerregelung including the revenue thresholds and when it makes sense to opt out, see our Kleinunternehmerregelung guide.
How to Number Your Invoices Correctly
Invoice numbering in Germany is governed by the GoBD — the principles for proper digital bookkeeping. The rules are straightforward but non-negotiable: every invoice must have a unique, sequential number, and there must be no gaps in the sequence.
You choose the format yourself. Common approaches include:
- RE-2026-001, RE-2026-002, RE-2026-003...
- 2026-001, 2026-002, 2026-003...
- INV-001, INV-002, INV-003... (resetting annually is optional but common)
What you cannot do is skip numbers, reuse numbers, or issue two invoices with the same number. If you create an invoice and then decide not to send it, you cannot simply delete it and reuse the number. The correct approach is to issue a cancellation document referencing the original number and then issue a new invoice with the next number in the sequence.
The GoBD also requires that invoices cannot be retroactively altered once issued. If you make a mistake on an invoice, you issue a Stornorechnung (cancellation invoice) referencing the original, and then issue a corrected invoice with a new number. This creates a clear audit trail that the Finanzamt can follow.
If you are starting fresh, RE-2026-001 is a perfectly valid first invoice number. You do not need to start at 001 if you prefer a different format — the system only needs to be consistent and gap-free going forward.
Invoice Date vs Date of Supply: A Common Source of Confusion
One of the most frequently missing fields on first invoices in Germany is the Leistungsdatum — the date on which the service was actually performed or the goods were delivered. This is mandatory under §14 UStG and is separate from the invoice date (Rechnungsdatum).
The distinction matters because VAT is owed based on when the supply occurred, not when the invoice was issued. A project you completed in March but invoiced in April still triggers VAT obligations for March. Your client's accounting team also needs the Leistungsdatum to post the invoice to the correct accounting period.
If the Leistungsdatum and the Rechnungsdatum happen to be the same day, you do not need to write the date twice. A common approach is to add a note such as: "Leistungsdatum entspricht dem Rechnungsdatum" (date of supply equals invoice date). This satisfies the legal requirement without cluttering the invoice.
For services delivered over a period — a monthly retainer, for example — you specify the service period instead of a single date: "Leistungszeitraum: 01.03.2026 – 31.03.2026". This is both legally correct and clear for your client.
When to Use Your Steuernummer vs Your USt-IdNr.
New freelancers in Germany are often confused about which tax number to put on their invoice. Germany issues two different identifiers, and the right one depends on who you are invoicing.
Your Steuernummer is the 10 or 11-digit number assigned by your local Finanzamt when you register as self-employed. This is sufficient for all domestic invoices — invoices issued to clients based in Germany. It looks something like 12/345/67890 and is specific to your local tax office.
Your USt-IdNr. (Umsatzsteuer-Identifikationsnummer) is a European VAT identification number that begins with DE for German businesses (for example DE123456789). This is required when invoicing business clients in other EU member states, particularly when applying the reverse charge mechanism under §13b UStG or Art. 196 of the EU VAT Directive. Without a USt-IdNr., you cannot correctly apply reverse charge on a cross-border B2B invoice.
As a Kleinunternehmer, you are not automatically issued a USt-IdNr. because you are not registered for VAT. However you can apply for one voluntarily at your Finanzamt without losing your §19 UStG status. If you have EU clients who need a VAT number for their own accounting, applying for one is worth doing early. For a full explanation of reverse charge invoicing, see our VAT reverse charge guide.
How to Send Your Invoice and What Format to Use
For most freelancers in Germany in 2026, sending an invoice as a PDF by email is still legally valid — provided your client accepts it. Plain PDF invoices are permitted during the current transition period. That said, the landscape is changing quickly.
Since January 1 2025, every business in Germany — including freelancers and Kleinunternehmer — must be able to receive structured e-invoices in formats such as ZUGFeRD or XRechnung. If a supplier sends you a ZUGFeRD invoice, you are legally required to accept it. You cannot ask them to send a plain PDF instead.
From January 2027, businesses with annual turnover above €800,000 must also send structured e-invoices for domestic B2B transactions. From January 2028, this obligation extends to all remaining businesses. Kleinunternehmer under §19 UStG retain an exemption from the sending obligation beyond 2028 under the Jahressteuergesetz 2024 — though this exemption applies to current legislation and readers should monitor for future changes as Germany's e-invoicing framework continues to develop. They must still be able to receive structured e-invoices.
What does this mean for your first invoice today? If your client is a large company that has already updated its accounts payable system, they may request a ZUGFeRD invoice even now. ZUGFeRD is a hybrid format — it looks like a normal PDF to anyone reading it, but contains embedded machine-readable XML data that the recipient's accounting software can process automatically. If your invoicing software generates ZUGFeRD at no extra cost, there is no reason not to use it from day one.
For a deeper look at ZUGFeRD, XRechnung, and how they differ, see our ZUGFeRD vs XRechnung comparison. You can also use our free ZUGFeRD validator to check whether an invoice you have received is correctly structured.
Common Mistakes on First Invoices and How to Avoid Them
Most invoice errors made by first-time freelancers in Germany fall into a small number of predictable categories. Knowing them in advance saves you the awkwardness of reissuing invoices or explaining errors to clients.
Missing or incorrect Leistungsdatum. This is the most common omission. Many people write the invoice date and assume that is sufficient. It is not. Always include the date the service was completed or the delivery period separately from the invoice date.
No §19 UStG exemption note for Kleinunternehmer. If you qualify as a Kleinunternehmer and your invoice template does not include the exemption reference, your invoice is technically non-compliant. Make sure the note is part of your standard template, not something you add manually each time.
Accidentally charging VAT as a Kleinunternehmer. If a standard template with a VAT line is used without being adapted for Kleinunternehmer status, the result is an invoice that legally obliges you to remit that VAT to the Finanzamt. Always verify your template before sending.
Vague service descriptions. "Consulting" or "IT services" is not sufficient. The description must be specific enough that a third party can understand what was supplied. "Website development for e-commerce relaunch, March 2026" is a compliant description. "Web services" is not.
Wrong or missing Steuernummer. Your Steuernummer is not the same as your personal Steuer-ID (the 11-digit number you received when you moved to Germany). The Steuernummer for business invoices is issued separately by the Finanzamt when you register as self-employed. Using the wrong number can delay payment and cause problems with your client's bookkeeping.
Non-sequential invoice numbering. Starting your numbering at a random number, restarting the sequence mid-year without a clear system, or leaving gaps are all GoBD violations. Set up your numbering system before you send your first invoice and stick to it.
Hinweis: If you discover an error on an invoice you have already sent, do not simply edit and resend the file. Issue a formal cancellation invoice (Stornorechnung) referencing the original invoice number, then issue a corrected invoice with the next sequential number. This creates a clean audit trail.
Your First Invoice as an Expat or International Freelancer in Germany
If you have recently moved to Germany and registered as self-employed, you may be running into the additional complexity of invoicing German clients from a non-German background. A few specifics worth knowing.
Your invoices can be written in any language — there is no legal requirement to invoice in German. However the tax-relevant fields (Steuernummer, the §19 UStG exemption note if applicable, and VAT fields) are commonly kept in German or at least bilingual to avoid any ambiguity with your client's accounting team.
If you are invoicing clients in other EU countries as well as Germany, you will need a USt-IdNr. to apply reverse charge correctly on cross-border B2B invoices. You can invoice in euros or in a foreign currency, but the VAT amounts must be converted to euros at the applicable exchange rate on the date of supply for tax reporting purposes.
For expats specifically navigating German invoicing requirements, our mandatory invoice fields guide covers the §14 UStG requirements in additional detail, and our freelancer invoicing guide covers the broader billing workflow.
Frequently Asked Questions
What must be on an invoice in Germany?
Under §14 UStG, a German invoice must include the full name and address of both the supplier and the recipient, the supplier's Steuernummer or USt-IdNr., the invoice date, a unique sequential invoice number, a clear description of the goods or services, the date of supply (Leistungsdatum), the net amount, the applicable VAT rate and VAT amount, and the gross total. Kleinunternehmer replace the VAT fields with a note stating their exemption under §19 UStG.
How do I number my first invoice in Germany?
Your invoice number must be unique and sequential — gaps in the numbering sequence are not permitted under GoBD. You can choose your own format, for example RE-2026-001 or 2026-001, as long as you apply it consistently. Never reuse a number and never skip one. Most invoicing software handles sequential numbering automatically.
Do Kleinunternehmer need to charge VAT on invoices?
No. Under the Kleinunternehmerregelung (§19 UStG), you do not charge or show VAT on your invoices. Instead you include a note stating that no VAT applies — commonly worded as "Gemäß §19 UStG wird keine Umsatzsteuer berechnet." If you accidentally show VAT on an invoice, you legally owe that amount to the Finanzamt regardless of your exemption status.
What is the difference between invoice date and date of supply in Germany?
The invoice date (Rechnungsdatum) is the day you issue the invoice. The date of supply (Leistungsdatum) is the day you actually performed the service or delivered the goods — these are often different days. Both are mandatory fields under §14 UStG. If both dates are the same, you can note this explicitly rather than writing the date twice.
Can I send my first invoice as a plain PDF in Germany?
Yes — for now. Plain PDF invoices remain valid for most B2B transactions in 2026 provided the recipient agrees. However since January 2025 all German businesses must be able to receive structured e-invoices (ZUGFeRD or XRechnung). From January 2027 businesses above €800,000 turnover must also send structured e-invoices, with the obligation extending to all businesses from January 2028. Kleinunternehmer retain an exemption from the sending obligation beyond 2028 under current legislation.
Do I need a VAT ID (USt-IdNr.) for my first invoice in Germany?
Not for domestic invoices — your Steuernummer is sufficient. A USt-IdNr. is required when invoicing business clients in other EU countries, particularly for applying the reverse charge mechanism correctly. As a Kleinunternehmer you can apply for a USt-IdNr. without giving up your VAT exemption status.
What is a Kleinstbetragsrechnung and when does it apply?
A Kleinstbetragsrechnung is a simplified invoice for amounts up to €250 gross, regulated under §33 UStDV. These invoices require fewer mandatory fields and are commonly used for receipts and small transactions. However they do not allow the recipient to claim input VAT deduction, making them unsuitable for regular B2B invoicing.
How long do I need to keep my invoices in Germany?
Retention requirements depend on the document type. Since January 1, 2025, invoices must be retained for 8 years under the Bürokratieentlastungsgesetz IV. Other records such as books and accounting documents retain a 10-year requirement. Under GoBD you must retain invoices in their original format — a printed PDF copy of a ZUGFeRD invoice does not satisfy the archiving requirement. Confirm the specific retention period for your situation with your Steuerberater.
Facturwise generates invoices with all §14 UStG mandatory fields pre-configured — including correct handling of the Kleinunternehmer VAT exemption and ZUGFeRD 2.4 e-invoicing built into every plan at no extra cost. Whether you are writing your first invoice or your hundredth, every document meets German legal requirements from the moment you create it. Start free at Facturwise
This article reflects the legal requirements and guidance in effect at the time of publication (April 2026). Tax law changes regularly — for questions specific to your situation, consult a qualified Steuerberater or tax advisor.