Basics
Mandatory Information on Invoices: The Complete Checklist
What information must be on an invoice? All mandatory information according to §14 UStG at a glance.
A proper invoice is not just a formality - it's legally required and has direct effects on your customer's input tax deduction.
Why Is Mandatory Information Important?
If even one mandatory piece of information is missing, the tax office can reject the invoice. With this checklist, you ensure that your invoices meet all requirements according to §14 UStG.
Tip: With our VAT calculator you calculate net and gross amounts correctly.
The Complete List of Mandatory Information
1. Name and Address of Invoice Issuer
Your information must be complete and correct. For sole proprietorships, your first and last name; for companies, the complete company name with legal form.
2. Name and Address of Invoice Recipient
The customer information must also be complete - for companies, the company name and address.
3. Tax Number or VAT ID
You must provide either your tax number or your VAT ID. For EU transactions, the VAT ID is mandatory.
4. Invoice Date and Consecutive Number
The invoice number must be unique and consecutive.
5. Service Description and Period
Describe clearly what service or product you billed. For services, also specify the period.
6. Net Amount, Tax Rate, and Gross Amount
The tax amount must be shown separately. Small business owners don't show VAT and add a corresponding note.
7. Payment Information
Bank details and payment terms should be clearly visible. Find tips in our article 5 Tips for Faster Payment.
Special Features for E-Invoices
From 2025, additional requirements apply for e-invoices. For invoices to public clients, the Leitweg-ID is mandatory.
Conclusion
With Clever Invoice, all mandatory information is automatically added. You only enter your company data once - the software handles the rest.
Start for free: Create your first invoice now with all mandatory information.
Frequently asked questions
What happens if mandatory information is missing?
If mandatory information is missing, the invoice recipient cannot claim input tax deduction.
Do I need both tax number AND VAT ID?
No, you only need to provide one of them. For EU transactions, however, the VAT ID is mandatory.