Rechnung richtig ausstellen: Pflichtangaben nach § 14 UStG

An invoice with missing details can cost you the input VAT deduction, both for invoices you issue and those you receive. We show you the ten mandatory details required by section 14(4) UStG, when a small-amount invoice is enough, how to correct errors and what applies to e-invoicing in 2027.

Why the invoice matters for input VAT

Under section 15(1) sentence 1 no. 1 UStG, the input VAT deduction requires that you hold an invoice issued in accordance with sections 14 and 14a UStG. If a mandatory detail is missing, the tax office may deny the deduction in an audit. Check incoming invoices before you book them.

Mandatory details under section 14(4) UStG

1. full name and address of the supplier and the recipient
2. tax number or VAT ID of the supplier
3. date of issue
4. consecutive, unique invoice number
5. quantity and customary description of the goods, or extent and type of the service
6. date of supply or service (for advance payments, the date of receipt if fixed and different from the issue date)
7. consideration broken down by tax rates and exemptions, plus any agreed reductions not already included
8. applicable tax rate and tax amount, or a reference to a tax exemption
9. in certain cases a note on the recipient's retention obligation (section 14b(1) sentence 5 UStG)
10. the word "Gutschrift" (credit note) if issued by the recipient

The date of supply may also be the calendar month (section 31(4) UStDV). Small businesses only need to state the consideration and tax amount (section 14(4) sentence 2 UStG) and follow section 34a UStDV, including the note on the exemption under section 19 UStG.

Small-amount invoices up to 250 euros

For invoices with a total of up to 250 euros, section 33 UStDV requires only: the supplier's full name and address, the date of issue, quantity and type of the supply, and the consideration and tax amount in one sum together with the tax rate or a note on exemption. Recipient name and invoice number are not required. The relief does not apply to certain cases such as intra-Community supplies and reverse-charge services.

Special notes

• Domestic reverse charge (section 13b UStG): The invoice must state "Steuerschuldnerschaft des Leistungsempfängers"; no separate tax is shown (section 14a(5) UStG).
• Intra-Community supply: Issue the invoice by the 15th of the following month, showing both VAT IDs (section 14a(3) UStG).
• Tax exemption: You must refer to it (section 14(4) sentence 1 no. 8 UStG).

When must you issue an invoice?

You must issue one within six months of the supply if you supply to another business for its business or to a legal entity that is not a business, as well as for taxable work deliveries and services related to land (section 14(2) sentence 2 UStG). For supplies to private individuals you are only entitled to issue one.

Correcting errors

An invoice can be corrected if mandatory details are missing or incorrect (section 31(5) UStDV). You only need to supply the missing or wrong details in a document that specifically and unambiguously refers to the invoice. If you show too much VAT, you owe the excess (section 14c(1) UStG); if you show VAT without entitlement, you owe the stated amount (section 14c(2) UStG).

Retention

Keep a copy of issued invoices and all received invoices for eight years (section 14b(1) sentence 1 UStG), starting at the end of the calendar year of issue.

E-invoicing in 2027

For supplies up to 31 December 2026, paper or other formats are still allowed (section 27(38) no. 1 UStG). For 2027, this applies only if your total turnover in the previous year was at most 800,000 euros (no. 2), or if the invoice is sent via EDI (no. 3). Check now whether your 2026 turnover exceeds that limit.