Because of numerous queries received concerning what a German invoice should look like and what it should include, we decided to draw up a set of guidelines on how to issue such documents correctly.
Accounting in Germany
When issuing German invoices, you must remember that there are two types of VAT numbers in Germany:
- Steuernummer (St.-Nr.), intended for domestic transactions – requires a German tax rate
- Umsatzsteuer-Identifikationsnummer (USt.-IdNr.), intended for German taxpayers conducting intra-Community transactions
The former number must be included on the invoice as soon as it is assigned. The moment the latter number is assigned, both of them must appear on the invoice. This refers to the sales of goods/services to the private German consumers (not companies).
Another important aspect is the fact that a German invoice requires a German tax rate which at the moment is 19% and 7% (reduced to 16% and 5% until the end of 2020 due to the pandemic).
You should also pay attention to the delivery date. If it differs from the sell date it should be indicated on the invoice.
Below you will find a template of a correctly issued invoice with comments. We hope that these guidelines will help you remember what to include on a German invoice.
In case of any questions or queries, we encourage you to contact one of our experts.
