Mandatory invoice details in Germany: a checklist
Every item § 14 (4) UStG requires on an invoice, the small-amount rule up to €250 and the small-business note, and how OpenBusinessERP fills each field.
Not legal or tax advice. This page summarises public rules and describes what the software does. It does not replace advice from your tax adviser. The linked official sources, in their current version, are what counts.
An invoice that lacks a required detail can cost your customer the input VAT deduction. The list below follows the numbering of § 14 (4) sentence 1 of the German VAT Act (UStG). The right column shows where OpenBusinessERP takes each detail from.
Checklist, § 14 (4) UStG
| Nr. | Required detail | In OpenBusinessERP |
|---|---|---|
| 1 | Full name and full address of the supplier and of the recipient | Your company from Settings › Company details; customer and address on the document. The check flags anything missing |
| 2 | Supplier’s tax number (Steuernummer) or VAT ID | Settings › Company details; both are printed in the footer when set |
| 3 | Date of issue | Document date |
| 4 | Sequential, unique invoice number | Automatic, from a locked counter per document type, e.g. INV-000008 |
| 5 | Quantity and usual trade name of the goods, or scope and type of the service | Lines with description, quantity and unit; items from the product catalogue |
| 6 | Date of the supply or service (for prepayments: date of receipt, if known) | Delivery date or service period (start and end) field; printed |
| 7 | Net amount broken down by tax rate and exemption, plus any reduction agreed in advance (e.g. early-payment discount) | Net per rate in the totals table; discount per line. There is no dedicated early-payment discount field: use the payment terms text in Settings or a note on the document (both are printed) |
| 8 | Tax rate and tax amount, or a note on the exemption | Rate per line, tax per rate in the totals; a 0 % line requires a tax note before the check passes |
| 9 | For property-related work for non-businesses: a note on the recipient’s duty to keep the invoice (§ 14b (1) sentence 5 UStG) | No dedicated field: add it as a note |
| 10 | If the recipient issues the invoice (self-billing): the word “Gutschrift” | Not supported. The credit note document type corrects an invoice; it is not self-billing |
Small-amount invoices up to €250
For invoices up to €250 gross, § 33 UStDV requires fewer details:
- full name and address of the supplier,
- date of issue,
- quantity and type of goods, or scope and type of service,
- the gross amount (net plus tax in one sum) and the tax rate, or a note on the exemption.
The customer’s name, an invoice number and a tax number are not required here. OpenBusinessERP has no separate small-amount mode; a normal invoice contains more than needed, which is allowed. Small-amount invoices also do not have to be issued as e-invoices, see E-invoicing in Germany.
Small businesses (§ 19 UStG)
Since 2025, a business qualifies if its total turnover did not exceed €25,000 in the previous year and does not exceed €100,000 in the current year. Small businesses charge no VAT. Under § 34a UStDV their invoice needs: name and address of both parties, tax number, VAT ID or small-business ID, date of issue, quantity and type of the supply, the total amount and a note that the § 19 UStG exemption applies.
In OpenBusinessERP, the setup wizard sets the tax rate to 0 % for German small businesses and adds a tax note naming § 19 UStG to the first invoice. The prefilled text is English (“VAT exempt (§ 19 UStG)”); for German customers, change it to a German wording such as “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.”
Special cases
- Reverse charge (§ 13b UStG): the invoice needs the note “Steuerschuldnerschaft des Leistungsempfängers” (§ 14a (5) UStG). In the software: line at 0 %, wording in the tax note. If the note contains “reverse” and the customer’s VAT ID is missing, the check warns.
- Intra-EU supply of goods: your VAT ID, the customer’s VAT ID and a note on the exemption (§ 14a (3) UStG). The customer’s VAT ID is printed when it is set on the document.
- Service period: a period such as “October 2026” is enough instead of a date. The delivery date field has a start and an end for that.
The check in the software
Before an invoice is issued, OpenBusinessERP checks for both parties’ names and addresses, a tax number or VAT ID, date, number, delivery date, lines with description and quantity, and a tax note on 0 % lines. It is a plausibility check, not a legal assessment: it does not decide whether an exemption applies or whether the wording is sufficient.
Sources
- § 14 UStG, issuing invoices (German)
- § 14a UStG, additional duties in special cases (German)
- § 14b UStG, retention of invoices (German)
- § 13b UStG, reverse charge (German)
- § 19 UStG, small businesses (German)
- § 31 UStDV, details on the invoice (German)
- § 33 UStDV, small-amount invoices (German)
- § 34a UStDV, invoices by small businesses (German)
- OpenBusinessERP: the invoice check in the source