Mandatory Invoice Information in 2026
A checklist of mandatory invoice details under German VAT law and what e-invoicing, ZUGFeRD and XRechnung change for businesses in 2026.
An invoice is more than a request for payment. It is an accounting document, a tax document and - since the introduction of e-invoicing - increasingly a structured data set. Anyone who writes invoices in 2026 must know the classic mandatory information according to the VAT law and at the same time understand which formats apply to electronic invoices.
This guide summarizes what belongs on every invoice, how the e-invoice requirement will affect 2026 and when formats such as ZUGFeRD or XRechnung become relevant. In addition, our guide Write an invoice on the main page quotes a compact overview to get you started.
What is a proper invoice?
A proper invoice meets the requirements of § 14 UStG (German VAT Act). If mandatory information is missing, the recipient of the service may not be able to deduct the input tax - and you risk complaints from the tax office. At the same time, invoices must comply with the principles of proper accounting (GoBD): traceable, archived in an unchangeable manner and presentable in the event of an audit.
Invoice versus receipt versus credit note
Not every payment document is an invoice. A receipt confirms receipt of payment, but does not necessarily contain all mandatory VAT fields. A credit note corrects or cancels an invoice and follows its own rules. An invoice requests or documents a service with tax-relevant information - this is exactly what this article focuses on.
Mandatory information according to § 14 UStG in detail
Since the amendment to UStG, invoices must contain certain minimum information. The following list applies to most taxable entrepreneurs in Germany.
Information about the invoice issuer
- Full name and address of the contractor providing the service
- Tax number or VAT identification number (USt-IdNr.)
In the case of partnerships, the name of the company must be stated; Sole proprietors provide their first and last name with their business address.
Information about the recipient
- Name and Address of the recipient
This is mandatory for B2B invoices. Some relief applies to invoices to private individuals if the invoice amount does not exceed 250 euros - but it is still advisable to provide complete information to avoid queries.
Invoice details and number
- Date of issue of the invoice
- Consecutive invoice number – unique and without gaps in the number range (GoBD)
The invoice number may contain letters and special characters, but must be unique. Many companies use year prefixes such as “2026-0042”.
Description of services
- Quantity and type of the items delivered or Scope and type of other services
- Time of delivery or service – or a uniform service period, provided this is not identical to the invoice date
The more precise the description, the fewer disputes there will be during audits and customer queries. Collective terms such as “various services” should be avoided.
Fees and taxes
- The remuneration for the delivery or service - broken down according to tax rates or with reference to tax exemption
- The applicable tax rate and the tax amount – or an indication of tax exemption
If there are several tax rates (7% and 19%), separate breakdowns are necessary. Small business owners according to Section 19 UStG add the note that no VAT is shown.
Special cases
- For Reverse Charge (§ 13b UStG): Note that the recipient of the service is liable for tax
- For intra-community deliveries: USt-IdNr. of the recipient and reference to tax-free ig. Delivery
- For export deliveries: appropriate notes
These cases primarily concern cross-border trade; Anyone who delivers internationally should clarify the details with their tax advisor.
E-invoice 2026: What will change
With the Growth Opportunities Act and the implementation of the EU directive on e-invoicing, the topic of structured electronic invoices is moving to the center of B2B business transactions in Germany.
Schedule and those affected
From 1. From January 2025, companies in Germany must generally be able to receive e-invoices. From 1. January 2027 (for companies with previous year's sales over 800,000 euros) or 1. January 2028 (for all others) the obligation to send e-invoices in the B2B sector applies - with transition periods and exceptions resulting from the law.
An e-invoice within the meaning of the law is not simply a PDF via email. It must be in a structured electronic format that allows automatic processing - typically XRechnung or ZUGFeRD (from certain profiles).
More background: E-Invoicing and our blog post E-Invoicing Mandatory 2026.
What does this mean for classic PDF invoices?
In the future, PDF alone will no longer meet the requirement for an e-invoice in B2B - unless there is an exception under the law (e.g. small-value invoices under certain conditions) or the transition period with the recipient's consent to other formats. In practice, companies should align their software and processes so that structured formats can be created.
ZUGFeRD and XRechnung: Formats at a glance
E-invoicing is about data structure, not just the file format.
ZUGFeRD: PDF plus embedded XML data
ZUGFeRD combines a human-readable PDF view with an embedded XML file. Accounting systems can read the XML data while the recipient views the invoice as a PDF as usual. For many SMEs, ZUGFeRD is the pragmatic introduction to e-invoicing.
Profiles range from MINIMUM to BASIC WL to EN 16931 compliant profiles. Which profile you need depends on the recipient and contract.
XRechnung: pure XML for authorities
XRechnung is the standard format for invoices to public clients in Germany. It is based on CII-XML and contains no readable PDF interface - only structured data. Anyone who works with authorities often needs XRechnung today.
Our detailed articles What is ZUGFeRD? and XRechnung explained delve deeper into the technical differences.
Writing invoices in practice: step by step
1. Provide service or complete delivery
Invoices should be created promptly after the service has been provided - no later than the 10th of the following month if you bill monthly for VAT purposes. Delayed invoices reduce your liquidity and confuse customers.
2. Select customer and line items
Use existing quotes or orders as a basis. Line items, quantities and prices have then already been checked. The customer base provides address and USt-IdNr.
3. Check mandatory fields
Go through the checklist from § 14 UStG. Is there no performance time? Is the invoice number consecutive? Are net, tax rate and gross correct?
4. Select format
For classic customers, PDF is often enough for the time being - with a view to 2027/2028, you should prepare ZUGFeRD. For authorities: XRechnung including Leitweg-ID.
5. Shipping and archiving
Send invoice, monitor receipt of payment, archive receipt in accordance with GoBD. Electronic invoices must be retained in the original format - not just a hard copy.
Software instead of Excel: Why the switch is worth it
Excel templates for invoices are common but prone to errors. Formulas break, number ranges are maintained manually, e-invoice formats cannot be exported. Modern invoicing software like Quotavo addresses these weaknesses:
- Automatic number ranges and total calculation
- PDF templates with company branding
- Adopted from quotes - no retyping
- Preparation for e-invoice – ZUGFeRD and XRechnung at a glance
- Customer and benefits management in one place
Anyone who comes from spreadsheets will find a practical comparison in the article Digital invoices instead of Excel.
Small business and simplified invoices
Small businesses according to Section 19 UStG show no VAT. Instead, the mandatory text regarding tax exemption should be included on the invoice. The remaining information – name, address, service description, fee, invoice number, date – remains required.
In the future, small businesses will also be subject to the receipt and dispatch obligation for e-invoices in B2B, unless an exception applies. The software should also be able to support structured formats here.
Common errors in invoices
Missing or incorrect USt-IdNr.
For EU transactions, an incorrect USt-IdNr. can jeopardize tax exemption. Check the number using the BZSt quick check procedure.
Forgotten service date
Without a date of service, the invoice is formally defective. Set the execution date or a time period.
Duplicate invoice numbers
GoBD violation and chaos in accounting. Software with automatic allocation prevents this.
PDF instead of e-invoice, although it is mandatory
From the specified dates onwards, the recipient can request a compliant e-invoice. If you only deliver PDF, you risk delays in payment or rejection.
More answers: FAQ.
Integration into larger processes
Bills rarely stand in isolation. They are related to quotes, order confirmations, delivery notes and accounting. A lean ERP for small businesses combines these steps without the complexity of large enterprise systems.
Quotavo focuses on the core: quotes, invoices, customers, catalog and PDF templates - ideal for companies that need structure but don't want an ERP implementation that takes months.
Frequently asked questions (FAQ)
What mandatory information must every invoice contain in 2026?
According to § 14 UStG, the following must be included on the invoice: name and address of issuer and recipient, tax number or USt-IdNr., invoice number, date of issue, quantity and type of service, time of service, fee, tax rate and tax amount - or a reference to tax exemption. In addition, special instructions may be necessary for reverse charge or intra-community deliveries. Small business owners replace the tax line with the Section 19 note.
Is PDF still allowed or do I have to send an e-invoice?
From 2025, companies must be able to receive e-invoices. The obligation to send B2B invoices will come into force in stages from 2027/2028. Until then, transitional regulations apply; PDF can still be accepted in some cases if the recipient agrees. In the long term you should be able to produce ZUGFeRD or XRechnung. Details: E-Invoicing.
What is the difference between ZUGFeRD and XRechnung?
ZUGFeRD combines PDF with embedded XML and is suitable for B2B and customers who expect a readable invoice. XRechnung is pure XML according to the German standard for the public sector. Both are based on EN 16931, but differ in structure and typical use. Comparison: ZUGFeRD vs. XRechnung.
When do I need an invoice with Leitweg-ID?
The Leitweg-ID is required for invoices to public clients in Germany. It identifies the receiving authority and body. Without a correct Leitweg-ID, the invoice is often rejected. Private and normal B2B customers do not need a Leitweg-ID.
Does the invoice number have to be complete?
Yes, according to GoBD the invoice number range should be continuous and without gaps. Canceled invoices are not “deleted” but corrected with credit notes or cancellation receipts. Software like Quotavo assigns numbers automatically and documents the process.
Can I create an invoice from a quote?
This is the recommended workflow. You include confirmed quote items, customer data and prices in the invoice - this way you avoid typos and discussions about amounts. In Quotavo this is a direct step after the quote confirmation. More about this: Create quote.
Conclusion
Writing an invoice in 2026 means: confidently mastering the classic UStG mandatory information and at the same time preparing e-invoices with formats such as ZUGFeRD and XRechnung. Anyone who solves both with well-thought-out software and clear processes saves time, avoids tax traps and is prepared for the obligations that lie ahead.
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