What invoice content does German VAT law (UStG) require?
Effective: 1980-01-01 · Authority: Bundesministerium der Finanzen (BMF)
The German VAT Act (Umsatzsteuergesetz, UStG) Section 14 defines mandatory invoice content including supplier and buyer details, VAT identification numbers, invoice number, invoice date, description of supply, net amount, applicable VAT rate, VAT amount, and gross amount. Invoices without these elements do not entitle buyers to input VAT deduction.
What is the German small invoice (Kleinbetragsrechnung) rule?
Under UStG Section 33, invoices with a gross amount up to 250 EUR qualify as Kleinbetragsrechnung (small invoices) and require fewer mandatory fields. Small invoices need only include: date of issue, supplier name and address, description of supply, gross amount, and applicable VAT rate. The full VAT number is not required.
Frequently Asked Questions
- What happens if an invoice is missing mandatory UStG fields?
- An invoice missing mandatory UStG fields does not entitle the buyer to deduct input VAT. The buyer must request a corrected invoice from the supplier. The supplier must issue a corrected invoice. Using a credit note to cancel the original and reissuing a compliant invoice is the standard correction process.
- Is there a VAT number threshold for German invoices?
- The buyer VAT number (Umsatzsteuer-Identifikationsnummer) must be included on invoices where the reverse charge mechanism applies or for intra-EU supplies. For domestic B2B supplies, the supplier's VAT number is mandatory on all invoices. The buyer VAT number is mandatory when reverse charge applies.
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