Total Netto
13.850,00 €
Total Brutto
16.481,50 €
What must a German invoice (Rechnung) contain?
A valid German invoice must include: your full name and address, the recipient's name and address, your tax number (Steuernummer) or VAT ID (USt-IdNr.), a unique invoice number, the invoice date, a description of services, net amount, VAT rate and amount, and the gross total. Kleinunternehmer must include a note referencing paragraph 19 UStG.
When should I use 7% vs 19% VAT?
The standard VAT rate of 19% applies to most goods and services. The reduced rate of 7% applies to food, books, newspapers, public transport, hotel accommodation, cultural events, and agricultural products. Creative works and certain medical supplies may also qualify for the reduced rate.
Can I charge expenses separately on my invoice?
Yes, reimbursable expenses (Auslagen) can be listed separately on your invoice. If you pass through costs at their actual amount without markup, they are treated as Durchlaufende Posten and may be exempt from VAT. Otherwise, they are part of your taxable revenue and must include VAT.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
What every German invoice must contain, VAT rules, and Pflichtangaben
What must a German invoice contain?
German law requires these Pflichtangaben: your full name and address, client name and address, your Steuernummer or USt-IdNr, invoice number (sequential), invoice date, delivery date, item descriptions with quantities and prices, net amount, VAT rate and amount, and gross total. Missing any of these means your client cannot claim Vorsteuer (input VAT).
How do you handle VAT on invoices?
Standard VAT (Umsatzsteuer) is 19%, reduced rate is 7% (for food, books, culture). Show net amount, VAT rate and amount separately, then the gross total. For a €1,000 net service, add €190 VAT for a €1,190 gross total. Kleinunternehmer add a note that no VAT is charged under §19 UStG instead.
What is a Kleinbetragsrechnung?
Invoices up to €250 gross (Kleinbetragsrechnung) have simplified requirements. You only need: your name and address, invoice date, item description, gross amount, and the VAT rate. You do not need the client name, sequential number, or net/VAT breakdown. This is useful for small purchases, receipts, and casual invoices.
How do you invoice EU clients?
For B2B services to EU companies with a valid USt-IdNr, you apply the Reverse-Charge-Verfahren: charge 0% VAT and note "Steuerschuldnerschaft des Leistungsempfängers" on the invoice. Your client declares the VAT in their country. You need their USt-IdNr and must report the sale in your Zusammenfassende Meldung (EU summary declaration).
How long must you keep invoices?
Both issued and received invoices must be kept for 10 years (Aufbewahrungspflicht). The period starts at the end of the calendar year the invoice was issued. A January 2025 invoice must be kept until 31 December 2035. Digital storage is acceptable if the invoice remains readable and unalterable. Use the GoBD-compliant format.
What happens if your invoice has errors?
If an invoice has incorrect VAT or missing Pflichtangaben, your client cannot claim Vorsteuer until the invoice is corrected. You issue a Rechnungskorrektur (corrected invoice) referencing the original invoice number. Never delete the original — keep both for your records. Repeatedly issuing incorrect invoices can trigger a Betriebsprüfung (tax audit).
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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