Depending on your location and legal form, your customer invoices may need to include specific additional information – beyond the fields you are already required to fill in when creating a customer invoice. These additions may relate to your company, the product or service delivered, your client, or the payment terms.

👉 Good to know: This article applies to companies based in Germany. 🇩🇪

You can easily enter additional information in the text field labeled Footer (optional) at the bottom of the Create invoice screen. The details you enter there will appear at the bottom of your invoice and will be saved automatically for reuse in future invoices.

Mandatory Invoice Requirements in Germany

Based on German regulations, here's a detailed overview of the mandatory information required on invoices in Germany, specifics for foreign currency invoices, and rules for invoice numbering.

Mandatory Information on German Invoices

Basic Mandatory Elements for All Invoices

1. Supplier Information:
   • Full name and address of the supplier/service provider
   • Tax number or VAT identification number (USt-IdNr.)
   • For companies: legal form, commercial register number, and registration court
2. Customer Information:
   • Full name and address of the recipient/customer

   • Delivery address, if different from the billing address
     – mandatory for goods deliveries

   • Customer's VAT ID number
     – required for intra-EU B2B transactions

   • These details are especially important for intra-EU deliveries, as they are necessary to apply the VAT exemption in accordance with §4 No. 1b in conjunction with §6a of the German VAT Act (UStG).
3. Invoice Details:
   • Unique sequential invoice number
   • Issue date
   • Date of supply/service (if different from invoice date)
   • Delivery or performance period
4. Product/Service Information:
   • Quantity and nature of goods/extent and nature of services
   • Detailed description of goods/services
   • Unit price excluding VAT
   • Any applicable discounts or rebates not included in the unit price
5. Financial Information:
   • Net amount (before VAT)
   • Applicable VAT rate(s)
   • VAT amount (broken down by rate if multiple rates apply)
   • Total amount including VAT
   • Payment terms and due date

Additional Requirements for Specific Situations

• For small businesses exempt from VAT (Kleinunternehmer): Statement referencing §19 UStG (e.g., "VAT not charged under §19 UStG")
• For reverse charge procedures: Statement "Reverse Charge - tax liability of the recipient" (for certain cross-border services)
• For intra-EU supplies: Statement "Tax-free intra-Community supply" with reference to §4 No. 1b UStG
• For export deliveries: Statement "Tax-free export delivery" with reference to §4 No. 1a UStG

Requirements for Invoices in Foreign Currencies

When issuing invoices in a currency other than Euro (EUR) in Germany:

1. Standard Requirements: All mandatory elements listed above remain required
2. Specific Requirements for Foreign Currencies:
   • VAT amounts must be shown in Euros in addition to the foreign currency
   • The exchange rate used for conversion must be clearly stated
   • The date of the exchange rate must be indicated
3. Conversion Rules:
   • The exchange rate must be either:
     • The official exchange rate published by the European Central Bank
     • A rate from another recognized financial institution
   • The rate should be from the date of supply/service, or as per specific contractual agreements
   • The conversion method must be applied consistently

Invoice Numbering Rules

Basic Numbering Requirements

1. Sequential Order: Invoices must follow a continuous, sequential numbering system
2. Uniqueness: Each invoice must have a unique number
3. Format Flexibility: No specific format is legally required, but the system must ensure clear identification
   • Common formats include: YYYY-XXXX, YYYYMM-XXX, or any other logical sequence
4. Chronological Consistency: The numbering should generally follow chronological order

Managing Multiple Invoicing Systems

When using multiple invoicing tools or systems:

1. Distinct Series: You may use separate numbering series for different systems, provided each series is clearly identifiable
   • Example: Prefix "A" for the first system (A-2023-001, A-2023-002...) and "B" for the second (B-2023-001, B-2023-002...)
2. Documentation: Your numbering system should be documented and consistently applied
3. Audit Trail: Ensure a complete audit trail is maintained across all systems
4. Temporal Consistency: Despite using multiple systems, the invoice dates should remain logically consistent with their issuance
5. Centralized Records: Maintain centralized records of all invoices regardless of which system generated them

The key principle is that your numbering system must ensure completeness and traceability, preventing any possibility of duplicate numbers or gaps in the sequence that could raise concerns during tax audits.

Special Considerations for German Invoices

1. Simplified Invoices: For amounts up to €250 (including VAT), simplified invoices with fewer required elements are permitted
2. Record Keeping: Invoices must be stored for 10 years in their original form
3. E-Invoicing: Electronic invoices are permitted provided they meet authenticity, integrity, and legibility requirements
4. GoBD Compliance: All invoicing systems must comply with German principles for proper accounting (GoBD - Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff)

All set?

Take a final look at your information, click Create to generate the invoice, and send it to your customer via email or public link.

This article is for guidance only and Qonto cannot be held responsible for invoices that do not comply with the regulations. Be sure to check official government websites or contact a chartered accountant or lawyer to verify information specific to your company.