Which details does a regular invoice need under § 14 (4) UStG? Link to this section
An invoice must contain the details in § 14 (4) UStG. Special cases, such as the retention note under § 14b or the word 'credit note' when the recipient issues the invoice, apply only in the situations named there. This article covers the everyday B2B or B2C invoice you write yourself as the supplier.
The list is long because each field supports a different check: who supplied what, when, at which tax, under which number. Skipping the sequential number or the tax breakdown is a common reason invoices come back from customers or advisors. Read the statute text on gesetze-im-internet.de when you need the exact wording; IHK overviews summarise the same fields for day-to-day use.
Bank details are not on the statutory list. They are still useful so the customer can pay by SEPA. In Jupiter ERP they come from company master data when you maintain them. Currency, payment terms, and letterhead are commercial choices on top of the legal minimum.
- Full name and full address of issuer and recipient
- The issuer's tax number or VAT ID
- Date of issue
- A sequential invoice number, assigned once
- Quantity and kind of goods, or scope and kind of service
- Date of supply when it differs from the issue date (calendar month is enough under § 31 (4) UStDV)
- The amount, split by tax rate and exemption, plus agreed reductions not already in the amount
- Tax rate and tax amount, or, for an exemption, a note that the exemption applies
| Field | Regular invoice (§ 14 (4)) | Small business (§ 34a UStDV) |
|---|---|---|
| Names and addresses | Required | Required |
| Tax number / VAT ID / small-business ID | Tax number or VAT ID | One of those identifiers |
| Issue date | Required | Required |
| Sequential invoice number | Required | Not on the minimum list |
| Quantity and kind of supply | Required | Required |
| Supply date | Required if different from issue date | Not on the minimum list |
| Amount | Split by tax / exemption | Single sum |
| VAT line or exemption note | Rate and amount, or exemption note | § 19 exemption note |
| Bank details | Not required by statute | Not required by statute |
Continue reading
