Invoicing guide
How to invoice in Germany
What a valid invoice needs in Germany, how VAT (Umsatzsteuer) works, and what is changing. Checked 22 September 2026.
| Tax | VAT (Umsatzsteuer) |
|---|---|
| Rate | 19% standard, 7% reduced |
| Registration | There is no registration threshold for residents. The small business scheme (Kleinunternehmer) applies up to €25,000 prior-year and €100,000 current-year turnover. |
| Currency | EUR |
| E-invoicing | Every business must be able to receive structured e-invoices (XRechnung or ZUGFeRD) since January 2025. Businesses with prior-year turnover above €800,000 must issue them from January 2027, and all businesses from January 2028. A plain PDF is not a compliant e-invoice for domestic B2B once those dates apply. |
| Tax authority | Federal Central Tax Office (BZSt) |
What a valid invoice must include
- Full name and address of supplier and customer
- Your tax number (Steuernummer) or VAT ID
- Issue date and a unique sequential invoice number
- Quantity and description of the goods or services
- Date of supply
- Net amount by rate and any discounts
- VAT rate and amount, or the exemption note
- Reverse-charge wording ('Steuerschuldnerschaft des Leistungsempfängers') where relevant
Good to know
Invoices of €250 or less can use a simplified format.
Invoicing Germany clients from abroad
If you are not based in Germany, the rules of your own country usually decide what goes on the invoice. Business-to-business services supplied across borders are often outside the scope of local tax or fall under reverse charge. Invoice in EUR if your client prefers it, so they pay the exact amount.
How Pigee Invoice helps
- Invoices in EUR and 50+ other currencies
- Tax treatment suggested from your country and your client's, including reverse charge
- Sequential, month-based invoice numbers such as INV-OCT-001
- A pay page with card payment and your bank details
This guide is general information, not tax advice. Tax rules change; check with Federal Central Tax Office (BZSt) before relying on it.
Questions people ask
What is the VAT (Umsatzsteuer) rate in Germany?
19% standard, 7% reduced.
When do I have to register for VAT (Umsatzsteuer) in Germany?
There is no registration threshold for residents. The small business scheme (Kleinunternehmer) applies up to €25,000 prior-year and €100,000 current-year turnover.
Is e-invoicing mandatory in Germany?
Every business must be able to receive structured e-invoices (XRechnung or ZUGFeRD) since January 2025. Businesses with prior-year turnover above €800,000 must issue them from January 2027, and all businesses from January 2028. A plain PDF is not a compliant e-invoice for domestic B2B once those dates apply.
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