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Invoice requirements finder
Pick what you're writing and who it's for. You get the mandatory details, the right VAT note, VAT ID and e-invoice rules for Germany and Austria, each with its source.
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Invoice · Germany → Germany · business client · in English
- German VAT
- E-invoice from 2027
- English is fine
Must be on it
- Your full name and address, and your client's§ 14 UStG
- Your tax number (Steuernummer) or VAT ID§ 14 UStG
- Issue date§ 14 UStG
- A unique, sequential invoice number§ 14 UStG
- What you did: type and scope of the service§ 14 UStG
- When: date or period of the service§ 14 UStG
- Net amount, split by VAT rate§ 14 UStG
- VAT rate and VAT amount§ 14 UStG
VAT
Charge German VAT: 19 %, or 7 % where the reduced rate applies.§ 12 UStG
Should be on it
- Payment terms and your bank details
Because of your legal form
- Nothing extra, as long as you're not in the commercial register.
When to send it
- Within six months of the service.§ 14 UStG
E-invoice
- From 01/01/2027 invoices to German businesses must be e-invoices (XRechnung or ZUGFeRD). If your turnover in 2026 was €800,000 or less, paper or PDF stays allowed until 31/12/2027. For services in 2026: paper, or PDF with your client's OK.§ 14 UStG§ 27 (38) UStG
Backbone sends ZUGFeRD e-invoices today.
Language
English is fine. § 14 UStG sets what goes on an invoice, not the language; the tax office may ask for a translation (§ 87 AO). Germany accepts the EU wording for fixed notes, e.g. "Reverse charge".§ 14 UStG§ 87 AOBMF letter of 17/09/2025 (UStAE annex 8)
Not covered here
- Selling goods (only services are covered)
- Construction and other domestic reverse-charge cases
- Services tied to property, events or passenger transport
- VAT registration abroad
- Invoices to public bodies
Write this invoice in the free generatorOpens with your choices filled in.
Checked on 09/10/2026 against the linked laws. Not tax or legal advice.
Quick reference
Germany and Austria side by side
The rules the finder uses, for services. Checked on 09/10/2026.
| Germany | Austria | |
|---|---|---|
| Small-amount invoice | Up to €250 incl. VAT (§ 33 UStDV) | Up to €400 incl. VAT (§ 11 (6) UStG) |
| Client's VAT ID on the invoice | Reverse charge to EU businesses: both VAT IDs (§ 14a UStG) | Reverse charge: client's UID; at home over €10,000 to a business (§ 11 UStG) |
| Reverse-charge note | "Steuerschuldnerschaft des Leistungsempfängers" or "Reverse charge" | Reference to the recipient's tax liability, e.g. "Reverse charge" |
| Deadline to invoice | 6 months; reverse charge in the EU: 15th of the next month | 6 months; reverse charge in the EU: 15th of the next month |
| Small businesses | Simplified invoice, no number or service date required (§ 34a UStDV) | Simplified invoice at any amount (§ 11 (6) UStG) |
| E-invoice between businesses | Required from 2027; from 2028 if turnover ≤ €800,000 | Not required; federal bodies only |
| Late-payment interest, business client | 10.52 % (base rate + 9) | 10.73 % (base rate + 9.2) |
| Flat fee, business client | €40 (§ 288 (5) BGB) | €40 (§ 458 UGB) |
How it works
Rules from the law, not from a form
Every answer comes from a small set of rules written from the laws below: the German and Austrian VAT acts, their implementing rules, the commercial codes for business-letter details and the civil codes for default interest. Each line names its source, so you can check it yourself.
The finder covers services. Selling goods, construction and other domestic reverse-charge cases, property and event services, digital services to consumers across the EU (One-Stop-Shop) and invoices to public bodies are not covered yet; the result says so when it applies.
Sources
- § 3a, § 12, § 14, § 14a, § 14c, § 18a, § 19, § 27 UStG (Germany)
- § 31, § 33, § 34a UStDV
- § 3a, § 6, § 10, § 11 UStG 1994 (Austria)
- § 286, § 288 BGB
- § 14, § 456, § 458 UGB
- § 35a GmbHG, § 37a and § 125 HGB
- Directive 2011/7/EU (late payment)
- Plus: § 87 AO, § 3 PAngV, § 1000 ABGB, § 5 and § 6a KSchG, Art. 248a Directive 2006/112/EC, BMF letter of 17/09/2025 on foreign-language invoice terms, USP page on e-invoices to the federal government.
Related
Tax & VAT
Tax & VATThe small-business VAT exemption
InvoicingInvoice requirements in Austria
Payment remindersPayment reminders in English
Payment remindersLate-payment interest in Austria and Germany
Frequently asked questions
What must be on an invoice in Germany?
Full name and address of you and your client, your tax number or VAT ID, issue date, a sequential invoice number, type and scope of the service, its date, the net amount by VAT rate, the rate and the VAT amount (§ 14 (4) UStG). Up to €250 a simplified invoice is enough; small businesses have their own shorter list (§ 34a UStDV).
What must be on an invoice in Austria?
Your name and address, your client's, type and scope of the service, its date, the net amount and rate, the VAT amount, issue date, a sequential number and your UID number. Over €10,000 to a business, your client's UID too. Up to €400, and for small businesses at any amount, a simplified invoice is enough (§ 11 UStG).
Do I charge VAT to a client in another EU country?
Not if your client is a business: the service is taxed in the client's country and the client pays the VAT there (reverse charge). The invoice needs both VAT IDs and the note "Reverse charge". Private clients in the EU usually pay your domestic VAT.
Do I charge VAT to a client in Switzerland, the UK or the USA?
Not if your client is a business: the place of supply is in the client's country. For private persons it depends on the service: advice, IT, marketing or licences are taxed where the client lives; other services carry your domestic VAT.
Can I write my invoice in English?
Yes. Neither the German nor the Austrian VAT act requires German. The tax office may ask for a translation. For fixed notes, use the EU wording such as "Reverse charge".
Do I have to send e-invoices?
In Germany, invoices between businesses based in Germany must be e-invoices from 2027; if your turnover was €800,000 or less, from 2028. Small businesses and invoices up to €250 are exempt. Austria has no duty between businesses.
What is "Mahnung" in English?
"Payment reminder" for the friendly first stage, "second reminder" for the next one and "final notice" for the last. The finder gives you all three texts to copy.
Invoices that get it right every time
Backbone puts the right details, VAT note and both VAT IDs on every invoice, sends ZUGFeRD e-invoices and chases late payers for you. Try it for 7 days.
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How Backbone helps
- Mandatory details and the right VAT note, per client country and client type.
- ZUGFeRD e-invoices today.
- Payment reminders in the client's language, with interest and the flat fee.
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Not tax or legal advice and no review of your case. Check the result before you use it. The finder shows the general rules for services; special cases and your contract can change the answer.
Checked on 09/10/2026 against the linked laws.