Required Data for Other Invoices

Under German VAT law, an invoice without a structured e-invoice format has been called an other invoice since 2025. This includes paper invoices and unstructured electronic formats such as a simple PDF. The following guidance relates to Germany and is current as of August 2026.

B2B, B2C, and transition periods

The structured e-invoice obligation generally affects certain transactions between domestic German businesses. Invoices to consumers are not covered. Transition periods apply to affected B2B transactions:

• Until the end of 2026, all issuers may still use other invoices
• With prior-year turnover of no more than EUR 800,000, this continues until the end of 2027
• From 2028, an e-invoice is generally required for affected transactions

In permitted cases, an unstructured electronic format such as PDF generally requires the recipient's consent. Small-amount invoices up to EUR 250 and further statutory cases can be exempt.

Standard invoice over EUR 250

Typical mandatory data under section 14 of the German VAT Act includes:

• Full name and address of the supplier and recipient
• Tax number or VAT ID of the supplier
• Issue date and a sequential unique invoice number
• Quantity and type of goods or extent and type of service
• Date or period of supply
• Consideration, agreed reductions, tax rate, and tax amount, or a note about tax exemption

Small-amount invoice up to EUR 250

Reduced requirements apply. In particular, the supplier's name and address, issue date, description of the supply, gross amount, and tax rate or tax-exemption note are required. Invoice number, recipient name, and separately stated tax amount are generally not required.

Special cases

Reverse charge, intra-Community supply, export, the small-business scheme, credit notes, and invoice corrections each require matching information and must not be handled with one generic text. Billance provides tax treatments and notices; verify the specific transaction.

Retention

For German VAT purposes, businesses generally retain invoices for eight years. For certain services connected with real property, private recipients may have a two-year retention duty that must be stated on the invoice. Electronic originals must remain intact during retention.

Billance supports mandatory fields and output formats but does not replace tax or legal advice.