Invoice Requirements for Germany (Cross-Border)

Germany applies 19% VAT and is phasing in mandatory B2B e-invoicing in the EN 16931 format (receive 2025, issue 2027–2028) via decentralised exchange — no clearance platform.

E-invoicing: Mandatory VAT 19% Complexity: Medium

Germany applies VAT at 19% and is rolling out mandatory B2B e-invoicing in the EN 16931 structured format (XRechnung / ZUGFeRD). Since January 2025 every domestic business must be able to receive structured e-invoices; the obligation to issue them phases in from 2027 (turnover ≥ €800,000) and applies to all domestic B2B by 2028. Exchange is decentralised and direct between trading partners — there is no clearance platform — though a digital VAT reporting requirement will follow. A German VAT invoice has 14 mandatory particulars, including both parties' VAT IDs (USt-IdNr.) and the supply date. The mandate covers domestic B2B only; foreign suppliers without a German establishment are out of scope. Keep invoices for 10 years.

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What a compliant invoice issued in Germany must include

At minimum, an invoice issued in Germany should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Mandatory
E-invoicing model
Interoperability (Peppol-style)
Format
EN 16931 (XRechnung / ZUGFeRD)
Mandate effective
Jan 2027
Tax system
VAT
Standard rate
19%
Tax ID
USt-IdNr. (VAT ID)
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
Any (English accepted)
Local currency required
No
Keep records for
10 years
Customs invoice (goods)
Yes
Complexity
Medium
SWIFT/BIC codes & payment requirements for Germany Banks, correspondent data and local payment rules for Germany.

Example: an invoice issued in Germany

Example: an invoice issued in Germany — USt-IdNr. (VAT ID), VAT 19%, EN 16931 (XRechnung / ZUGFeRD)
Illustrative invoice issued by a seller in Germany, showing the local tax-ID label, the VAT 19% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.