German VAT invoice requirements

The German tax law is very formal and also the VAT invoice requirements are very strictly. The German rules are conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

German invoice requirements

An invoice which is subject to the German VAT must include at least the following information:

  • Date of issue
  • A unique, sequential number
  • The VAT number or the VAT ID number of the supplier / service provider
  • Full address of the supplier / service provider and the customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • The date of the supply or the date of the service provided
  • The net, taxable value of the supply / service
  • The VAT rate applied and the amount of the VAT
  • Specific details to support zero VAT - export, reverse charge or intra community supply
  • The total, gross value of the invoice

Only if all requirements ar fullfiled a VAT refund for the customer is possible or a zero rated invoice can be issued.

WW+KN can provide assistance by reviewing invoices according to the German VAT law. If you have a question or would like to use our services, please send an email to office@german-tax-consultants.com.