VAT invoice in Germany in 2026: data, deadlines and examples
The correct invoice depends on the type of transaction. Check when to use the 6-month deadline, when to use the 15th of the following month, and what information to include for IDT, reverse charge, or advance payment.
First the qualification, then the template
Determine the place of taxation and type of sale.
Company, legal entity or consumer?
Seller, recipient or OSS procedure?
Only now select the date, data and symbols.
If the tax is settled by the recipient, the document should not show German VAT like a normal domestic sale.
What is an invoice and when should it be issued?
An invoice is any document that settles a delivery or service, regardless of its name. It may consist of several clearly related documents.
In the case of taxable sales, the entrepreneur is generally obliged to issue an invoice.
The obligation also covers certain benefits for a legal person who is not an entrepreneur.
There is no single rule for every consumer. Exceptions apply, for example, to selected real estate services and STOs.
The complete data set does not yet determine whether a document meets e-invoice requirements. This is a separate analysis.
Basis: §14 UStG. See also e-invoice in Germany.
6 months or the 15th of the following month?
Applies to invoices covered by the obligation under §14 paragraph 2 of the UStG. The deadline is counted from the completion of the delivery or service.
An invoice for intra-Community supply of goods and for certain B2B services in another EU country is issued by the 15th day of the following month.
The invoice should be issued no later than October 15, 2026. The general deadline of 6 months does not apply here.
Special terms and designations: §14a UStG.
What information must a standard invoice contain?
21.09.2026
USt-IdNr. or Steuernummer
VAT ID where required
- Names and addresses of both parties
- Steuernummer or USt-IdNr. of the issuer
- Date of issue
- Unique invoice number
- Quantity and type of goods or scope of service
- Date of delivery or service
- Net amount according to rates and exemptions
- Discounts or rebates, if not deducted
- VAT rate and amount or exemption information
- "Gutschrift" when self-billing works
Multiple series, letters and numbers can be used if the system uniquely identifies the document and prevents the number from being reused.
Steuernummer or USt-IdNr.?
One issuer number
A standard invoice includes either the issuer's Steuernummer or USt-IdNr. There's no need to automatically enter both.
USt-ID No. of both sides
Specific transactions require EU VAT numbers for both the seller and buyer. The number alone does not replace transaction analysis.
A company can have a German USt-IdNr. and yet issue a document using a different model. First, the actual flow and roles of the parties are examined.
Simplified invoice up to EUR 250 gross
Minimum data set
- name and address of the seller,
- date of issue,
- description and quantity or scope of the service,
- gross amount and VAT rate or information on exemption.
When does simplification fail?
- WDT,
- transaction covered by §13b UStG,
- benefit under §3c UStG.
A low-value document isn't enough. First, you need to verify the transaction type.
Basis: §33 UStDV.
Domestic sales, intra-Community supply and reverse charge on invoices
Domestic sales
Basically the correct German VAT rate and amount.
Check: date of service, issuer number and any special provisions.
WDT
No German VAT after meeting the exemption conditions.
On the invoice: USt-ID No. of both parties, information about the exemption and the deadline by the 15th day.
Reverse charge
Without separately shown German VAT.
On the invoice: "Steuerschuldnerschaft des Leistungsempfängers", "Reverse charge" or appropriate equivalent.
This section applies to the document, not the full classification of the transaction. See VAT rules for intra-EU transactions and reporting IDT in German declarations.
From advance payment to final invoice
Identifies the future benefit, the amount of the advance payment received and its VAT.
Determine the full value, date and appropriate taxation rules.
It shows the total and subtracts the previously received net amount and the applicable VAT.
The document is issued by the recipient on behalf of the supplier based on prior agreement. The terms "self-billing" or "self-invoicing" may be used.
The document can be corrected without creating a fictitious transaction
Indicate the number and date of the original invoice, the element being changed, the correct content and the impact on net and VAT.
VAT reported without a basis may become due. Don't add tax "just in case.".
The invoice can be in PLN. For German VAT purposes, values are converted according to the appropriate method.
There is no general obligation to issue an entire invoice in German only. The document must be unambiguous.
Basis for incorrect VAT declaration: §14c UStG.
Four situations requiring additional control
The designation should correspond to the specific basis for exemption.
From 2025, the minimum elements are specified in §34a UStDV. A low turnover of a single invoice alone is not sufficient.
With WSTO, the obligation may not apply when the seller uses Union OSS.
In 2026, a complete invoice may still not be an e-invoice. Details are provided in a separate guide.
For e-invoicing in Germany, see the terms and formats applicable in Germany. Mapping warehouse flows is described in the Amazon FBA in Germany and VAT.
Transaction and the most important document requirements
| Situation | Settlement on invoice | Special attention |
|---|---|---|
| Goods from DE warehouse → DE company | Basically German VAT | Data from §14, issuer number and delivery date |
| DE goods → company in another EU country | Without DE VAT with correct IDT | USt-ID No. of both parties, exemption, deadline by the 15th day |
| Service covered by reverse charge | Without German VAT | Reverse charge, not "VAT 0%" |
| Final invoice after advance payment | Total minus advance payment | Subtract the previous net and VAT attributable |
| Domestic sales 180 EUR gross | Possible Kleinbetragsrechnung | First, check the exclusions under §33 UStDV |
| Local invoice in PLN | Foreign currency is possible | For declaration purposes, convert the values to EUR |
The most common errors on German invoices
The deadline for IDT is the 15th day of the following month.
USt-ID numbers of both parties are needed.
The date of issue does not automatically replace it.
The scope of the benefit must be determinable.
Tax that is incorrectly declared may become due.
Gutschrift is tax-related self-billing.
The final invoice cannot tax the same amount twice.
For §14b UStG the rule is currently 8 years.
Maintain the document and its credibility
It is possible to determine who issued the document.
The required data has not been uncontrollably changed.
The invoice remains readable throughout the period.
Intentional or reckless violation of the obligation to issue or store may constitute an offence.
10 checks for correct invoices
- Determine the place of taxation and the type of transaction.
- Check the obligation to issue and the correct deadline.
- Verify the names, addresses and roles of both parties.
- Select Steuernummer or USt-IdNr.
- Enter the date of issue and the date of service.
- Assign a unique number in the selected series.
- Describe the product or scope of service in detail.
- Distribute net, rates, exemptions and discounts.
- Add the WDT, reverse charge or self-billing designation.
- Check the e-invoice format and archiving method.
Check the invoice before including it in your German settlement
We will verify the transaction model, deadlines, tax numbers, IDT and reverse charge markings, and the method of settling advance payments and corrections.
Frequently asked questions about VAT invoices in Germany
What information must a standard invoice in Germany contain?
Details and addresses of the parties, the issuer's Tax Identification Number or USt-ID Number, date of issue, unique number, description and date of service, net amount, VAT rate and amount, or exemption information. Special transactions require additional details.
Do I need to enter both the Steuernummer and the USt-IdNr. at the same time?
Not on every invoice. The standard catalog requires one of these issuer numbers. For intra-EU supplies and certain intra-EU services, the USt-ID number of both parties must be provided.
Until when is a regular B2B invoice issued?
Generally, within 6 months of performance of the service, if the transaction is subject to the obligation under §14 paragraph 2 of the UStG. A shorter period applies for intra-Community supply of goods and certain B2B services within the EU.
What deadline applies to IDT?
The IDT invoice is issued no later than the 15th day of the month following the month of delivery.
Can a German invoice be in PLN?
Yes. For German VAT settlement, values in foreign currencies must be converted into euros in accordance with §16 paragraph 6 of the UStG or the rules specific to the given procedure.
Does the invoice have to be written in German?
There is no general rule requiring only German. The document must be clear and complete. In practice, a German or bilingual version limits the number of questions a client may have.
What does Gutschrift mean?
In German VAT it means self-billing: the document is issued by the recipient of the service on behalf of the supplier based on prior agreement.
Can an invoice up to EUR 250 always be simplified?
No. The Kleinbetragsrechnung does not apply to, among others, intra-Community supply of goods, transactions under §13b UStG and services covered by §3c UStG.
How long should German invoices be kept?
For the purposes of §14b UStG, this is generally eight years, counted from the end of the calendar year in which the invoice was issued. Other regulations or ongoing proceedings may require a longer retention period.
A good invoice starts before you enter the amounts
The type of transaction determines the date, numbers and method of displaying VAT.
A standard invoice does not have to include both the Steuernummer and the USt-IdNr.
Document control reduces the risk of corrections, double VAT and deduction problems.
