Mandatory fields
| Field | When it applies |
|---|---|
| The full name and address of the supplier and the recipient | Always |
| The supplier's tax number or VAT identification number | Always |
| The date of issue | Always |
| A sequential number, assigned once, that uniquely identifies the invoice | Always |
| The quantity and usual commercial description of the goods, or the nature and scope of the service | Always |
| The date of the supply | Always |
| The consideration broken down by tax rate and by exemption, and any agreed reduction | Always |
| The tax rate applied and the tax amount, or a reference to the exemption where one applies | Always |
The rules at a glance
| Rule | In Germany | Source |
|---|---|---|
| Tax | Umsatzsteuer (VAT), standard rate 19% | Bundesministerium der Justiz (gesetze-im-internet.de) |
| Sequential number required | Yes | Bundesministerium der Justiz (gesetze-im-internet.de) |
| Keep records for | 8 years | Bundesministerium der Justiz (gesetze-im-internet.de) |
| Reverse charge wording | "Steuerschuldnerschaft des Leistungsempfaengers" | Bundesministerium der Justiz (gesetze-im-internet.de) |
| Simplified invoice threshold | EUR 250 | Bundesministerium der Justiz (gesetze-im-internet.de) |
| E-invoicing | Phased, already partly in force | Bundesministerium der Justiz (gesetze-im-internet.de) |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
How long to keep invoices
8 years. Eight years under section 14b(1) UStG, read on the current statute text. This is widely and wrongly reported as ten.
Reverse charge
Where the customer accounts for the tax rather than you, the invoice needs to say so. In Germany the wording is Steuerschuldnerschaft des Leistungsempfaengers. The German wording where the recipient accounts for the tax.
The generator has a reverse-charge option under Tax details: it sets the rate to zero and puts a statement under the totals. It formats the document; it does not decide whether the reverse charge applies to your supply.
E-invoicing
Phased, already partly in force, covering domestic business-to-business. Receiving structured e-invoices has been mandatory since 1 January 2025. The transitional rules in section 27(38) UStG phase in the issuing side: from 1 January 2027 for businesses with more than EUR 800,000 of prior-year turnover, and from 1 January 2028 for all domestic B2B.
This is the fastest-moving item on this page and the one most worth re-checking against the authority before you act on it. InvoiceSnap produces a PDF, which is a document rather than a structured e-invoice, so a mandate of this kind is a signal that you will need software that can transmit as well as format.
Eight years, not ten, and receiving is already mandatory
Two German specifics are worth getting right, because the commonly repeated version of each is wrong.
The retention period is eight years under section 14b(1) UStG. Ten is repeated so widely that it reads as settled, and it is not what the statute says. Eight is what was on the current text when this page was researched.
And Germany is further into e-invoicing than most people realise. Attention goes to the issuing deadlines of 2027 and 2028, but the obligation to be able to receive a structured e-invoice already applied from 1 January 2025. If you sell to German businesses the question is not only when you must issue one, but whether you can accept one today.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to Bundesministerium der Justiz (gesetze-im-internet.de) directly or talk to an accountant.