How to Write an Invoice in Germany: Requirements for Freelancers and Small Businesses

If you work as a freelancer or run a small business in Germany, your invoices must meet the requirements of German VAT law (Umsatzsteuergesetz, UStG). This guide explains in plain English which details a German invoice must contain, how invoices differ if you use the small business exemption (Kleinunternehmerregelung), how to invoice clients abroad and what the e-invoicing rules mean for you.

The information reflects the law as of 2026. Tax rules have exceptions, so for your individual situation please check with a tax adviser (Steuerberater).

Mandatory details on a German invoice

Section 14(4) UStG lists what a standard invoice must include. If you charge VAT, your invoice needs:

1. Your full name and address and the full name and address of your client.
2. Your tax number (Steuernummer) or your VAT identification number (USt-IdNr).
3. The invoice date.
4. A unique, sequential invoice number.
5. The quantity and type of goods, or the scope and type of the service.
6. The date of supply or service (the month is enough if it matches the period).
7. The net amount, broken down by VAT rate, and any agreed price reductions (for example a cash discount) not already included.
8. The VAT rate and the VAT amount, or a note that an exemption applies.
9. In special cases, further notes, for example the word “Gutschrift” if your client issues the invoice on your behalf (self-billing).

Steuernummer or USt-IdNr: which one?

Your Steuernummer is issued by your local tax office (Finanzamt). The USt-IdNr is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern) and is used for business within the EU. For domestic invoices, either one is enough. Many freelancers prefer the USt-IdNr because it reveals less personal information. For invoices to business clients in other EU countries, you normally need the USt-IdNr (see below).

VAT rates: 19 % and 7 %

The standard VAT rate in Germany is 19 %. A reduced rate of 7 % applies to certain goods and services, for example most food and books. If an invoice contains items with different rates, show the net amount and VAT separately for each rate.

Small invoices up to €250

For invoices with a total of up to €250 including VAT (Kleinbetragsrechnung), simplified rules apply under § 33 UStDV. You only need your name and address, the invoice date, the quantity and type of goods or services, and the gross amount together with the VAT rate. The client's details, invoice number and separate VAT amount are not required.

Invoices under the small business exemption (Kleinunternehmer)

Under § 19 UStG, you can use the small business exemption if your total turnover was no more than €25,000 in the previous calendar year and does not exceed €100,000 in the current year. Since 2025, your sales are then exempt from VAT. If your turnover exceeds €100,000 during the year, the exemption no longer applies from that point. You can also choose to waive the exemption; this choice binds you for at least five calendar years.

As a Kleinunternehmer you must not show VAT on your invoices, and you cannot reclaim input VAT on your own purchases. Since 2025, simplified invoice rules apply under § 34a UStDV. Your invoice must contain:

• Your full name and address and those of your client.
• Your Steuernummer or USt-IdNr (or, where applicable, a small business identification number).
• The invoice date.
• The quantity and type of goods, or the scope and type of the service.
• The total amount payable.
• A note that the small business exemption applies.

A common wording for the note is: “Steuerbefreiung für Kleinunternehmer gemäß § 19 UStG” (“VAT exempt under the small business scheme, § 19 UStG”). Even though the law does not list a sequential invoice number for these invoices, using one is strongly recommended: it keeps your records clear, and your clients and the tax office will expect it.

Important: if a Kleinunternehmer shows VAT on an invoice by mistake, they owe that amount to the tax office. Check your invoice template carefully.

Invoicing a client who is a Kleinunternehmer

If you charge VAT yourself, you invoice a Kleinunternehmer exactly like any other client, including VAT. Your client's status does not change your invoice. The only difference is on their side: they cannot reclaim the VAT you charge. You are not required to check whether a client really is a Kleinunternehmer.

Invoicing clients outside Germany

Business clients in other EU countries (reverse charge)

If you provide most types of services to a business in another EU country, the place of supply is usually the client's country and the client accounts for the VAT there (reverse charge). In that case your invoice:

• shows no German VAT;
• includes your USt-IdNr and your client's VAT ID (§ 14a UStG);
• contains the note “Steuerschuldnerschaft des Leistungsempfängers”. According to the German tax authorities, the equivalent wording from another EU language version of the VAT Directive, such as “Reverse charge”, is also accepted;
• must be issued by the 15th day of the month after the service was provided.

You also report these sales in your EU sales list (Zusammenfassende Meldung). Different rules apply to goods, private clients and some services such as those linked to property or events. If you use the small business exemption, special rules apply to cross-border sales too – ask your tax adviser.

Clients outside the EU

Services to business clients outside the EU are, in most cases, not subject to German VAT, because the place of supply is the client's country. Your invoice then shows no German VAT and should state why, for example “not taxable in Germany”. Check the specific rules for your type of service.

Language and currency

You can issue invoices in English. The tax office may ask for a translation in individual cases. You may also invoice in another currency, such as US dollars or pounds sterling. Under EU VAT rules, however, any VAT amount on the invoice must also be stated in euro.

E-invoicing: what applies to freelancers and Kleinunternehmer?

Since 1 January 2025, every business established in Germany must be able to receive structured e-invoices (XRechnung or ZUGFeRD). This includes freelancers and Kleinunternehmer. The obligation to issue e-invoices to German business clients is being phased in until 2028. Kleinunternehmer are exempt from issuing e-invoices and may continue to send paper or PDF invoices. Small invoices up to €250 are also exempt. Read the full timeline in our guide to Germany's e-invoicing mandate.

If you receive an XRechnung and cannot read it, you can open the XML invoice with a viewer such as our free XRechnung viewer.

Invoice numbers, dates and record keeping

• Invoice numbers: each number must be unique and follow a consistent sequence. You choose the format, for example 2026-001 or INV-26001. Separate number ranges, for example per year, are allowed.
• Dates: the invoice date and the date (or month) of the service are two separate details. If they are identical, a note such as “Date of service = invoice date” is enough.
• Retention: under § 14b UStG, invoices must be kept for eight years, starting at the end of the calendar year in which they were issued. E-invoices must be stored in their original electronic format.

Common mistakes to avoid

• Showing VAT as a Kleinunternehmer, or forgetting the § 19 UStG note.
• Missing or duplicate invoice numbers.
• No date of service, or a vague description such as “consulting” without scope or period.
• Charging German VAT to an EU business client instead of applying the reverse charge, or missing VAT IDs on such invoices.
• Stating a VAT amount only in a foreign currency.
• Sending a PDF when a German business client already needs an e-invoice.

How XRechnungs.de helps

XRechnungs.de is a web app for creating invoices and e-invoices. You can create invoices as XRechnung, ZUGFeRD or Factur-X in line with EN 16931, check them with the free validator and manage several companies in one account. Data is hosted in the EU. To understand the formats, see XRechnung vs ZUGFeRD or look at a German e-invoice example. Plans and limits are listed on the pricing page.

Frequently asked questions

What must an invoice in Germany include?

Names and addresses of both parties, your Steuernummer or USt-IdNr, the invoice date, a unique sequential invoice number, a description of the goods or services, the date of supply, the net amount, the VAT rate and VAT amount (or a note on an exemption). Simplified rules apply to invoices up to €250 and to Kleinunternehmer.

What note does a Kleinunternehmer need on an invoice?

A note that the small business exemption applies, for example “Steuerbefreiung für Kleinunternehmer gemäß § 19 UStG”. No VAT may be shown on the invoice.

What are the Kleinunternehmer thresholds?

Since 2025, total turnover must not have exceeded €25,000 in the previous year and must not exceed €100,000 in the current year.

Can I write my invoices in English?

Yes. Invoices can be issued in English. The tax office may request a translation in individual cases. If you invoice in a foreign currency, any VAT amount must also be shown in euro.

Do freelancers have to send e-invoices?

Freelancers established in Germany must be able to receive e-invoices since 2025. The obligation to issue e-invoices to German business clients is being phased in until 2028. Kleinunternehmer and invoices up to €250 are exempt from the issuing obligation.

How long must I keep invoices in Germany?

Eight years under § 14b UStG, counted from the end of the calendar year in which the invoice was issued. Keep e-invoices in their original format.

Conclusion

A correct German invoice depends mainly on your own tax status: with VAT, you need the full set of details from § 14 UStG; as a Kleinunternehmer, a simpler invoice with the § 19 note is enough. For clients abroad, reverse charge and VAT IDs matter. With a clear template and consistent invoice numbers, most errors are easy to avoid.

Next step: try XRechnungs.de free for 14 days – up to 50 documents, no credit card required.