Germany VAT invoice requirements

A German Rechnung follows § 14 of the VAT Act (UStG): the EU list plus a few national details. Since 2025 every business must be able to receive e-invoices, and issuing them becomes compulsory for domestic B2B sales in 2027 and 2028.

Last checked November 2026Sources

Invoice: Rechnung
VAT number: DE + 9 digits Umsatzsteuer-Identifikationsnummer (USt-IdNr.) [1]
Standard VAT rate: 19% [2]
Simplified invoice: Up to €250 gross [9]
Keep invoices: 8 years [4]
E-invoicing: B2B receiving since 2025; issuing from 2027/2028

What an invoice in Germany must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Germany adds:

Date of supply: The time (date or period) of the supply or service must be shown, in addition to the issue date. [3]
Tax number or VAT ID: The supplier may show either the tax number (Steuernummer) issued by the tax office or the VAT ID issued by the Federal Central Tax Office. [3]
Retention notice for property work: For taxable work or services connected with real property supplied to a non-business recipient, the invoice must state that the recipient has to keep it (or a payment record) for 2 years. [4]
"Gutschrift": A self-billed invoice issued by the recipient or a third party must carry the word "Gutschrift". [3]
Reverse-charge wording: Where the customer owes the VAT in another member state, the invoice must state "Steuerschuldnerschaft des Leistungsempfängers". [5]
Both VAT IDs on intra-EU invoices: Invoices for intra-EU supplies of goods and cross-border reverse-charge services must show the VAT IDs of both supplier and customer. [5]
Small-business exemption note: A Kleinunternehmer invoice must state that the small-business exemption (§ 19 UStG) applies and show the price as a single total. [6]

VAT rates in Germany

Restaurant and catering food services (excluding drinks) are listed under the 7% rate in § 12(2) no. 15 UStG with no end date shown. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Germany
Rate	Applies to (examples)
19%	Standard rate: everything without a lower rate
7%	Goods in Annex 2 UStG: most food (meat, fish, dairy, fruit, vegetables, baked goods), books, newspapers and periodicals, live plants and cut flowers, aids for disabled people, menstrual hygiene products, works of art; also restaurant and catering services (excluding drinks), short-term hotel accommodation, local passenger transport, electronic publications
0%	Solar modules and their installation for photovoltaic systems on or near homes and public buildings (deemed met up to 30 kW peak)

Issuing and keeping invoices

Language: The law does not require German on invoices, but the official language of the tax authorities is German and they may demand a prompt translation of documents in a foreign language (certified in justified cases), at the taxpayer's cost if not supplied. [7]
Currency: Amounts in foreign currency must be converted to euro for the VAT calculation, using the monthly average rates published by the Federal Ministry of Finance (daily bank rates may be allowed by the tax office; OSS/IOSS filers use the ECB rate for the last day of the period). [8]
When to issue: Where an invoice is mandatory (supplies to businesses or to legal persons, and property-related work for anyone), it must be issued within 6 months of the supply. Intra-EU supplies of goods and cross-border reverse-charge services: by the 15th day of the month after the supply. [3]
Simplified invoice (Kleinbetragsrechnung): Invoices up to €250 total (Kleinbetragsrechnung) need only: supplier's full name and address, issue date, quantity and type of goods or scope and type of service, gross amount (price plus VAT as one sum) and the VAT rate, or a note that an exemption applies. Customer details, invoice number and VAT ID may be left out. [9]
Keeping invoices: Invoices must be kept for 8 years, starting at the end of the calendar year in which the invoice was issued. [4]

E-invoicing in Germany

Germany phases in structured e-invoices (EN 16931, such as XRechnung or ZUGFeRD) for domestic sales between businesses. A plain PDF is not an e-invoice.

2018–2019
B2G: public bodies must accept e-invoices (EN 16931, XRechnung)
XRechnung is the national CIUS; ZUGFeRD (profile XRechnung) also accepted. [10]
In force
1 January 2025
B2B: every business must be able to receive e-invoices
An e-invoice must be in a structured format matching the European standard (EN 16931) or an agreed format allowing correct data extraction; a PDF is not an e-invoice. [3]
In force
Until 31 December 2026
B2B issuing: transition for all businesses
For supplies in 2025 and 2026, paper invoices (and other electronic formats with the recipient's consent) may still be issued instead of e-invoices. [11]
In force
1 January 2027
B2B issuing: businesses with prior-year total turnover above €800,000
Must issue structured e-invoices for domestic B2B supplies. Businesses at or below €800,000 may keep paper/other formats for 2027 supplies; EDI not meeting the new rules is also allowed for 2027. [11]
Planned
1 January 2028
B2B issuing: all businesses
Issuing obligation extends to all businesses. No B2C mandate. [10]
Planned

Good to know for Shopify sellers

Selling into Germany from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [13].

Small-business scheme (Kleinunternehmer): no VAT charged if total turnover was at most €25,000 in the previous year and does not exceed €100,000 in the current year. [12]
Selling to consumers? There is no general duty to issue an invoice to private customers, except for work connected with real property; the mandatory e-invoice applies only between businesses both established in Germany. [3]

Make an invoice for Germany

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.

Germany VAT invoice requirements

What an invoice in Germany must show

VAT rates in Germany

Issuing and keeping invoices

E-invoicing in Germany

B2G: public bodies must accept e-invoices (EN 16931, XRechnung)

B2B: every business must be able to receive e-invoices

B2B issuing: transition for all businesses

B2B issuing: businesses with prior-year total turnover above €800,000

B2B issuing: all businesses

Good to know for Shopify sellers

Make an invoice for Germany

Sources

Invoice rules in the other EU countries