🧾 Creating Invoices for Your Sales in Germany

In some countries, sellers are not required to issue an invoice for every sale. However, in Germany, this is different — an invoice must be issued for every transaction, whether it’s B2B or B2C. 🇩🇪

Issuing invoices correctly is essential for VAT compliance and for keeping accurate accounting records.

✅ When You Need to Create an Invoice

You must issue an invoice for each sale made to a customer in Germany, including:

• Online sales to private customers (B2C)

• Sales to other businesses (B2B)

• Intra-EU movements or cross-border supplies (when applicable)

Invoices are the key proof for both your sales reporting and VAT returns.

🧰 How to Create an Invoice

You can create invoices using:

• Your own accounting or invoicing software

• A professional bookkeeping program

• Or a simple manual template (e.g. Word, Excel, or PDF), as long as all legal details are included

Make sure your invoices are numbered sequentially and saved safely — the tax office may request them during an audit.

📋 Required Information on an Invoice

Each invoice must include the following details:

1. Your Business Details

   • Business name and full address

   • Your VAT Identification Number (USt-IdNr.)

2. Customer Details

   • Customer’s full name and address (whether private or business)

3. Invoice Details

   • Unique invoice number (must follow a continuous numbering system)

   • Invoice date (the date the invoice is issued)

   • Date of supply or delivery (if different from the invoice date)

   • Payment due date, if applicable

4. Goods or Services Provided

   • A clear description of each product or service sold

   • Quantity and unit price

   • Total amount (net)

5. VAT Information

   • The VAT rate applied (e.g. 19% or 7%)

   • The total VAT amount

   • The total amount including VAT (gross)

6. Special Notes (if applicable)

   • “Reverse charge” statement for B2B intra-EU sales

   • “VAT exempt” or “0% VAT” if no VAT applies

🧮 Example Format

Invoice Example (simplified)

📂 Record Keeping

Invoices should be kept for at least 10 years in Germany.
They can be stored digitally, but they must be readable and easily retrievable for tax inspections.

💡 Tip

If you sell through Amazon or another platform, you can often download or generate invoices automatically — just make sure they contain all the details listed above.