Invoice Requirements for Germany (Cross-Border)

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.

Generate a Germany invoice

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

Frequently asked questions

Is e-invoicing mandatory in Germany?

It is phasing in. Since January 2025 every domestic business must be able to receive structured e-invoices; the obligation to issue them phases in from 2027 for larger firms and applies to all domestic B2B by 2028.

What e-invoice format does Germany use?

The EN 16931 structured format (XRechnung or ZUGFeRD). Exchange is decentralised and direct between trading partners, with no clearance platform.

What is the standard VAT rate in Germany?

19%. A German VAT invoice has 14 mandatory particulars, including both parties' VAT IDs (USt-IdNr.) and the supply date. Keep invoices for 10 years.

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

Create a compliant Germany invoice in minutes

Skip the rulebook. Our generator applies these requirements automatically — the right fields, tax-ID labels, language and format for the destination country.

Open the invoice generator Browse other countries

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.