Writing Invoices as a GmbH in Germany 2026: Legal Requirements and E-Invoicing

As a GmbH managing director, you're required to issue legally compliant invoices. A defective invoice can cause your client to lose their VAT deduction — and land you in trouble with the tax office. This guide covers all mandatory fields for GmbH invoices, the e-invoicing mandate starting 2025, and the most common mistakes to avoid.

Mandatory Fields Under §14 UStG

Every GmbH invoice must include:

• Full name and address of the GmbH (invoice issuer)
• Full name and address of the recipient
• Tax number (Steuernummer) or VAT ID (USt-IdNr.) of the GmbH
• Sequential, unique invoice number
• Date of issue
• Date of supply or service delivery
• Quantity and description of goods or services
• Net amount, VAT rate (19% or 7%) and VAT amount listed separately
• If VAT-exempt: reference to the applicable provision (e.g. §4 UStG)

Because a GmbH is registered in the commercial register (Handelsregister), the invoice letterhead must also include the registered court, the HRB number, and the names of all managing directors. This requirement comes from §35a GmbHG, independent of VAT law.

Germany's E-Invoicing Mandate: What GmbHs Need to Know

Since January 1, 2025, all German companies — including GmbHs — must be able to receive e-invoices. GmbHs with prior-year revenue over €800,000 must also issue e-invoices from 2025; smaller GmbHs must do so from January 2027. A standard PDF no longer qualifies. Accepted formats are XRechnung and ZUGFeRD — machine-readable structured formats. Norman automatically generates ZUGFeRD-compliant e-invoices directly from your bookkeeping.

Sequential Invoice Numbers: What the Rule Actually Means

Invoice numbers must be unique and sequential — with no gaps. Alphanumeric formats are allowed (e.g. 2026-001 or GmbH-2026-001). When cancelling an invoice, issue a separate credit note (Stornorechnung) — the original invoice number stays on record.

VAT on GmbH Invoices: Getting It Right

A GmbH is typically VAT-registered and must charge 19% (standard) or 7% (reduced rate). Net amount, VAT rate and VAT amount must each appear separately. When invoicing B2B clients in other EU countries, the reverse charge procedure applies — no VAT is charged. Correct VAT disclosure is also a prerequisite for the recipient's input VAT deduction.

Small Amount Invoices Under €250

For invoices up to €250 gross (§33 UStDV), simplified requirements apply. You only need: issuer's name and address, date of issue, description of goods or services, and a combined total with the VAT rate stated. A sequential invoice number is not strictly required for these small-amount invoices.

Common Mistakes on GmbH Invoices

These mistakes frequently lead to rejected VAT deductions or queries from the tax office:

• Missing or incorrect VAT ID or tax number
• No date of supply — just the invoice date is not sufficient
• Missing managing director names or HRB number in the letterhead
• Sending a PDF instead of a structured e-invoice when obligated to do so
• Gaps in invoice numbering or duplicate numbers

Summary

GmbH invoices must meet strict legal requirements — and from 2025/2026, they must also be issued as structured e-invoices in B2B transactions. Mistakes here risk your client's VAT deduction and can result in fines. See also our guides on GmbH bookkeeping and required invoice fields. Norman automatically generates GoBD-compliant ZUGFeRD invoices — explore Norman's AI bookkeeping.