What every invoice must show
- The name and address of both parties, and the supplier's Steuernummer or USt-IdNr.
- The date of issue, a sequential number used once only, and the date of the supply.
- The consideration split by tax rate, with the rate and the tax shown separately, or a note of the exemption relied on.
Numbering, keeping and correcting invoices
Both the copy of an invoice you issue and the invoices you receive must be kept for eight years under section 14b(1) UStG. The period starts at the end of the calendar year in which the invoice was issued, so an invoice dated March 2026 is kept until 31 December 2034. For an E-Rechnung at least the structured part must be kept unaltered in its original form. Storing it outside a GoBD-compliant accounting system is not in itself a breach, the BMF says.
The number is a running number with one or more number series, allocated to one invoice only (section 14(4) no. 4 UStG), so several series are allowed.
A wrong or incomplete invoice is corrected by a separate document that clearly refers to the original and gives only the missing or incorrect details; the form and content rules of section 14 apply to it (section 31(5) UStDV). If the VAT shown was higher than the law requires, or VAT is shown by someone not entitled to charge it, the issuer owes the amount shown under section 14c UStG until it is corrected.
Electronic invoicing in Germany
Being phased in under the Wachstumschancengesetz. Since 1 January 2025 every domestic business, Kleinunternehmer included, must be able to receive a structured invoice meeting EN 16931, so XRechnung or a hybrid like ZUGFeRD. Issuing is still optional through 2026; it becomes compulsory on 1 January 2027 for a business whose 2026 turnover passed 800,000 EUR, and for all domestic B2B supplies on 1 January 2028. Invoices of 250 EUR or less, and invoices issued by a Kleinunternehmer, are outside the issuing obligation.