If you are registered for VAT in Germany, you are legally required to issue VAT-compliant invoices and keep them for a defined period.
This article explains what must be included on a German invoice, when invoices are required, and how long they must be stored.

This article is for guidance only and does not replace professional tax advice.

When do I need to issue an invoice?

You must issue an invoice when you:

• sell goods or services subject to German VAT

• make B2B supplies within Germany or the EU

• carry out intra-EU supplies or services

• charge German VAT on a transaction

Invoices must generally be issued within 6 months of the supply date (or earlier if contractually required).

Mandatory invoice details (Germany)

A German VAT-compliant invoice must include all of the following:

Seller information

• Your full legal business name

• Your business address

• Your German VAT number (DE…)

Customer information

• Customer’s full name and address

• Customer’s VAT number (for B2B transactions)

Invoice details

• A unique, sequential invoice number

• Invoice issue date

• Supply date (or service period)

Transaction details

• Description of the goods or services supplied

• Net amount (excluding VAT)

• VAT rate applied (e.g. 19% or 7%)

• VAT amount charged

• Total gross amount

Special invoice scenarios

Reverse Charge

If reverse charge applies, the invoice must:

• show 0% VAT

• include a clear reference such as
  “Reverse charge – VAT payable by the recipient”

Intra-EU supplies

Invoices must include:

• both VAT numbers (supplier + customer)

• reference to intra-Community supply

• no VAT charged (0%)

OSS transactions

Invoices are not always mandatory for B2C OSS sales, but transaction records must still be kept and VAT must be reported correctly.

Small-value invoices (under €250)

For invoices under €250 (gross), simplified invoices are allowed. These must include:

• seller name and address

• issue date

• description of goods/services

• VAT rate and VAT amount

• total amount payable

Electronic invoices

Electronic invoices are allowed in Germany provided that:

• the content is unchanged

• authenticity and integrity are ensured

• the invoice is readable for the full retention period

PDF invoices are commonly accepted.

Invoice retention rules (Germany)

You must keep all VAT-relevant invoices for:

🗂 10 years

This includes:

• sales invoices

• purchase invoices

• electronic invoices

• credit notes

• OSS-related transaction records

Invoices must be:

• stored securely

• accessible to the tax office

• readable at all times

Common invoicing mistakes to avoid

❌ missing or incorrect VAT numbers
❌ incorrect VAT rate
❌ missing supply date
❌ duplicate invoice numbers
❌ incorrect reverse charge wording
❌ deleting or modifying invoices after issue

These errors can lead to VAT corrections, penalties, or audits.

How hellotax supports you

hellotax helps with:
✔ VAT registration and reporting
✔ guidance on VAT rules
✔ clarification of invoice requirements
✔ support during tax office reviews

However, invoice creation remains your responsibility, including correctness of data and storage.

Need help?

If you’re unsure whether your invoices are compliant, open a support ticket and include:

• sample invoice(s)

• transaction type (B2B / B2C / OSS)

• countries involved

Our team will review and guide you.
*Additional service fees apply

Key takeaway

If you are VAT-registered in Germany, your invoices must meet strict legal requirements and be kept for 10 years.
Correct invoicing protects your business and ensures smooth VAT reporting.