Source: https://rivet.global/blog/germany-invoice-requirements
Published: 2026-07-23 · Updated: 2026-07-23 · By Alexia M.

# Germany invoice requirements: what a German invoice must include

What a German invoice must show under §14 UStG: names, tax number or VAT ID, invoice number, supply date, net amounts, VAT, notes for reverse charge and small invoices.

## Key takeaways

- A German invoice must show both parties' full names and addresses, the supplier's tax number or VAT ID, the date, a unique sequential number, the quantity and type of supply and its date.
- It must also show net amounts by tax rate, the VAT rate and amount, and any agreed reductions.
- Small invoices up to €250 can omit some fields.
- Reverse-charge invoices to EU businesses need the customer's VAT ID and a note that the recipient owes the tax.

"Germany invoice requirements" is the top suggestion after "Germany invoice", ahead of templates. German customers check invoices closely, because a missing field can cost them their input VAT deduction.

## The §14 UStG fields

| Field | Notes |
|---|---|
| Supplier's full name and address | |
| Recipient's full name and address | |
| Supplier's tax number or VAT ID | Steuernummer or USt-IdNr. |
| Invoice date | |
| Unique sequential invoice number | |
| Quantity and type of goods or scope of services | |
| Date of supply | Or the month |
| Net amount by tax rate | |
| VAT rate and amount | Or exemption note |
| Any agreed reduction | Discounts, rebates |

## Small invoices

Up to €250 gross, a Kleinbetragsrechnung needs the supplier's name and address, date, description, gross amount and VAT rate.

## Invoices to foreign customers

- EU business customer, B2B services: no German VAT, the customer's VAT ID, your VAT ID, and a note such as "Steuerschuldnerschaft des Leistungsempfängers" or "reverse charge". Report the sale in the recapitulative statement.
- Customer outside the EU: services are usually not taxable in Germany; note the reason.
- Invoice in another currency: show any German VAT in euros as well.

## Payment details

Put details the customer can pay locally: a euro IBAN for EU customers, USD details for US customers, GBP details for UK customers. A US client asked to pay a German IBAN sends an international wire.

## Paying into Germany: the local rail

| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |

Source: [European Payments Council: SEPA Instant Credit Transfer](https://www.europeanpaymentscouncil.eu/what-we-do/sepa-instant-credit-transfer). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Rivet gives German companies EUR and GBP details on Growth and USD on every plan, so each invoice carries details the customer can pay locally. Rivet's invoicing creates invoices with those details and tracks payment. Rivet is not a bank; regulated partner institutions hold the funds. See [how to invoice international clients](/blog/how-to-invoice-international-clients).

## Questions

### What must a German invoice include?

Under §14(4) UStG: supplier and recipient names and addresses, tax number or VAT ID, invoice date, sequential number, quantity and description, date of supply, net amounts by rate, VAT rate and amount, and any exemption note.

### What is a Kleinbetragsrechnung?

An invoice up to €250 gross that needs fewer details: supplier name and address, date, description, gross amount and VAT rate.

### Can I invoice in US dollars?

Yes, but if German VAT applies, the VAT amount must also be shown in euros.

### What changes with e-invoicing?

The content rules stay; the format changes. From 2027 and 2028 domestic B2B invoices must be issued in a structured format.