Required Fields on a German E-Invoice: The Complete Checklist

E-invoices get rejected for boring reasons: a missing VAT ID, no payment details, a VAT breakdown that does not add up. German law (sections 14 and 14a UStG) defines what an invoice must contain, and EN 16931 turns those requirements into machine-checked fields. This checklist covers both layers.

Layer one: what section 14 UStG demands

The German VAT Act lists the mandatory contents of any invoice, paper or electronic. Missing any of these can cost your customer the input VAT deduction, which is why business clients care so much about correct invoices.

• Full name and full address of the supplier and of the customer.
• The supplier's tax number (Steuernummer) or VAT identification number (USt-IdNr.).
• The date of issue.
• A unique, sequential invoice number.
• Quantity and commercial description of the goods, or nature and scope of the service.
• The date of supply or the period in which the service was performed, even if it equals the invoice date.
• The net amount broken down by tax rate or exemption, plus any agreed reductions such as discounts.
• The applicable VAT rate and the VAT amount, or a reference to the exemption if no VAT is charged, for example the Kleinunternehmer rule or reverse charge.

Special cases add fields under section 14a UStG: intra-community supplies need the customer's USt-IdNr., reverse charge invoices need the wording 'Steuerschuldnerschaft des Leistungsempfaengers', and credit notes issued by the customer must say 'Gutschrift'.

Layer two: what EN 16931 enforces on top

In a structured e-invoice each of these legal contents maps to a business term, and validators check them mechanically. EN 16931 also requires elements German law does not spell out explicitly, such as the invoice currency code (BT-5), the invoice type code (BT-3), and arithmetic consistency: line net amounts, document-level allowances and charges, the tax-exclusive total, the VAT total and the payable amount must all add up exactly. The VAT breakdown must state, per VAT category and rate, the taxable base and the tax amount.

Extra requirements in XRechnung

Germany's XRechnung profile makes several optional fields mandatory: the Buyer Reference (BT-10), which carries the Leitweg-ID for public-sector invoices, seller contact details such as a contact name, phone or email, and payment instructions, in practice usually your IBAN for a credit transfer. If you export ZUGFeRD for a private B2B customer, the base EN 16931 rules apply, but including payment details is good practice everywhere: clients pay faster when the IBAN is machine-readable.

A practical pre-flight check

• Are both addresses complete, including country?
• Is your USt-IdNr. or Steuernummer present, and the customer's USt-IdNr. where required?
• Is the invoice number unique and the delivery date or period filled in?
• Does every line have a quantity, unit, description and net price?
• Does the VAT breakdown match the lines, with a category and rate per line?
• For zero-VAT invoices: is the exemption or reverse charge reason stated?
• For public sector: is the Leitweg-ID in the Buyer Reference?

Doing this check by hand for every invoice is exactly the kind of work software should absorb. The E-Rechnung app validates every required field as you type and keeps your company profile, VAT ID, IBAN and BIC on file, so nothing bounces for a missing field. For the zero-VAT special cases, see reverse charge and VAT categories.

Not tax advice

This checklist is general information based on sections 14 and 14a UStG and EN 16931 as of 2026, not tax or legal advice. Your situation may require additional details, so confirm your invoice contents with your Steuerberater.