Mandatory Invoice Details — and What Happens When They Are Wrong
An invoice is more than a request for payment. It is the document with which your customer supports their input VAT deduction — which is why the law prescribes exactly what has to appear on it. If a detail is missing, the recipient risks their deduction and you risk an awkward query. This article works through the list and explains the expensive special cases.
The ten mandatory details under section 14(4) UStG
A complete invoice contains: the full name and address of the supplier; the full name and address of the recipient; the supplier's tax number or VAT identification number; the date of issue; a sequential invoice number allocated only once; the quantity and commercial description of the goods supplied, or the nature and scope of the service; the date of the supply; the consideration broken down by rate; the applicable rate; and the tax amount attributable to the consideration.
The three details most often missing
In practice most people trip over the same three points. First, the date of supply: it must be given even when it coincides with the invoice date — a simple note that the supply date equals the invoice date will do. Second, the description of the supply: consulting or miscellaneous work is not enough, the supply must be clearly identifiable. Third, the sequential invoice number: it may have gaps but must never be issued twice.
Small-value invoices up to €250
For invoices whose total does not exceed €250 gross there are relaxations. It is enough to give the issuer's name and address, the date of issue, the quantity and nature of the supply, the consideration and tax amount as one sum, and the rate. Details of the recipient and an invoice number are dispensable. The recipient works out the input VAT from the gross figure themselves — €238 gross at 19 per cent means €38 of tax and €200 net. The VAT calculator handles that split for any amount.
Several rates on one invoice
If an invoice contains items at 19 and at 7 per cent, the consideration has to be grouped separately by rate and the tax amounts shown individually. For hospitality businesses this has been the norm since 2026: food at 7 per cent, drinks at 19 per cent. A blended rate on the total is not permitted. Calculate both blocks separately and make sure the sum of the individual amounts matches the stated total.
The costliest error: section 14c UStG
Anyone stating a higher tax amount on an invoice than they legally owe also owes the excess. That applies to the wrong rate — 19 instead of 7 per cent — just as much as to a statement by someone not entitled to state VAT at all. The classic case is the small business that adds VAT out of habit: it has to remit the tax, and its customer still may not deduct it as input VAT.
A correction is possible but requires the original invoice to be corrected vis-à-vis the recipient and, in certain cases, the risk to the tax revenue to be removed. That is effort you save yourself with one check before sending.
Exemption and reverse charge
If you invoice exempt, the reason belongs on the invoice — for small businesses a reference to section 19 UStG, for intra-Community supplies a note on the exemption. Where the liability shifts to the recipient under section 13b UStG, the invoice must state that the recipient is liable for the tax and give both VAT identification numbers. In these cases no tax amount may be shown.
A short checklist before sending
Check before every dispatch: are both addresses complete? Is the tax number or VAT identification number stated? Is the invoice number unique? Is there a date of supply? Is the supply described so that an outsider could identify it? Are consideration, rate and tax amount shown separately for each rate? Does the total add up? If you want to verify the last point quickly, enter the net amount into the VAT calculator and compare it with your invoice.
This article summarises the statutory requirements and is non-binding orientation. For more complex situations — cross-border supplies, self-billing, advance payments — an accountant's view is worth having.