======================================================================== INVOICE MANDATORY FIELDS — CHECKLIST (§14 German VAT Act / UStG) German VAT-Compliant Invoice Requirements Version: 2025 | docutools.pro ======================================================================== Under § 14 para. 4 German VAT Act (UStG), a VAT-compliant invoice in Germany must contain the following details. If a mandatory item is missing, the recipient CANNOT deduct input VAT (Vorsteuerabzug)! ------------------------------------------------------------------------ 1. SUPPLIER / ISSUER DETAILS ------------------------------------------------------------------------ [ ] Full name and address of the supplying company → For GmbH/AG: legal form, register court, commercial register number → For sole traders: first name, last name of the owner [ ] VAT identification number (USt-IdNr.) pursuant to § 27a UStG → OR: tax registration number of the supplier (Steuernummer) [ ] Bank account details (recommended practice, not strictly mandatory by UStG) ------------------------------------------------------------------------ 2. CUSTOMER / BUYER DETAILS ------------------------------------------------------------------------ [ ] Full name and address of the recipient of the supply → Mandatory for invoices exceeding EUR 250 gross → Not required on small-amount invoices (≤ EUR 250 gross) ------------------------------------------------------------------------ 3. INVOICE DATA ------------------------------------------------------------------------ [ ] Sequential invoice number (must be unique across all invoices) → Each invoice number may be issued only once → Separate numbering series permitted (e.g. by customer or year) [ ] Invoice issue date (date of issue) [ ] Delivery date or service period (§ 14 para. 4 no. 6 UStG) → Required even when identical to the issue date → For recurring monthly services: month is sufficient (e.g. „March 2025") ------------------------------------------------------------------------ 4. DESCRIPTION OF SUPPLY ------------------------------------------------------------------------ [ ] Nature (type) of goods delivered or services rendered → Use commercially customary designation or precise description → „Consulting" alone is insufficient — be specific: „Tax consulting March 2025" [ ] Quantity of goods delivered (if applicable) ------------------------------------------------------------------------ 5. AMOUNTS AND TAX ------------------------------------------------------------------------ [ ] Net amount (consideration excluding VAT) — § 14 para. 4 no. 7 UStG [ ] VAT rate applied: [ ] 19% (standard rate) [ ] 7% (reduced rate) [ ] 0% (exempt supply — reason must be stated!) [ ] VAT amount in EUR [ ] Gross amount (total amount including VAT) [ ] If multiple VAT rates apply: separate breakdown per rate ------------------------------------------------------------------------ 6. SPECIAL CASES — EXEMPTIONS AND SPECIAL RULES ------------------------------------------------------------------------ [ ] VAT-exempt supplies (§ 4 UStG): → Reference to the applicable exemption provision required → Example: „VAT-exempt supply pursuant to § 4 no. 14 UStG (physician)" [ ] Intra-community supply (§ 4 no. 1b, § 6a UStG): [ ] Customer's VAT ID number stated [ ] Note: „VAT-exempt intra-community supply" [ ] Reverse charge (§ 13b UStG): [ ] Note: „Tax liability of the recipient of the supply" [ ] Net amount without VAT; 0% rate [ ] VAT IDs of both parties [ ] Small business exemption (§ 19 UStG): [ ] NO VAT must be shown! [ ] Note: „Pursuant to § 19 UStG, no VAT is charged" [ ] Travel services (§ 25 UStG): → Special rules apply — verify separately ------------------------------------------------------------------------ 7. SMALL-AMOUNT INVOICES (UP TO EUR 250 GROSS) ------------------------------------------------------------------------ For invoices with a total gross amount not exceeding EUR 250, simplified requirements under § 33 UStDV apply: [ ] Full name and address of the issuer [ ] Issue date [ ] Nature of the supply [ ] Total amount (net + VAT combined in one sum) [ ] VAT rate → Customer name/address and invoice number are NOT required on small-amount invoices. ------------------------------------------------------------------------ 8. ELECTRONIC INVOICES (E-INVOICING) ------------------------------------------------------------------------ [ ] Authenticity of origin ensured (who issued it?) [ ] Integrity of content guaranteed (no manipulation) [ ] Legibility ensured (PDF, XRechnung, ZUGFeRD) [ ] For XRechnung: all mandatory fields present in the XML data [ ] For ZUGFeRD: XML data embedded in PDF/A-3 container ------------------------------------------------------------------------ 9. RETENTION ------------------------------------------------------------------------ [ ] Copy of outgoing invoice retained for 10 years (§ 147 AO) [ ] Incoming invoices retained for 10 years [ ] Electronic invoices archived in original format (GoBD-compliant) ------------------------------------------------------------------------ COMMON MISTAKES — RISK OF LOSING INPUT VAT DEDUCTION ------------------------------------------------------------------------ ✗ Delivery date / service period missing ✗ Invoice numbers not sequential or duplicated ✗ Description of supply too vague ✗ VAT ID or tax registration number missing ✗ Tax exemption not supported by statutory reference ✗ Net and gross amounts arithmetically inconsistent ✗ Reverse charge: note on tax liability of recipient missing ------------------------------------------------------------------------ LEGAL BASIS ------------------------------------------------------------------------ • § 14 UStG — Invoice issuance • § 14a UStG — Additional obligations when issuing invoices • § 14b UStG — Retention of invoices • § 33 UStDV — Small-amount invoices • Current BMF guidance on invoice requirements ======================================================================== © 2025 docutools.pro — Free to use. 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