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What mandatory information must be structured in an e-invoice?

Short answer

An e-invoice must contain certain mandatory information to comply with legal requirements. This includes, among other things, the invoice number, the invoice date, the complete addresses of the supplier and recipient, as well as the tax number or VAT identification number. The quantity and type of goods or services provided, as well as the net amount and the applicable tax rate, are also required.

Mandatory Information in an e-invoice

An electronic invoice (e-invoice) must contain certain mandatory information to comply with legal requirements. These requirements are specified in various laws and regulations, particularly in the Value Added Tax Act (UStG). The most important mandatory information includes:

1. Invoice Number

The invoice number must be unique and may only be assigned once. It serves to identify the invoice and must be sequential.

2. Invoice Date

The date on which the invoice is issued is also required. It is important for determining the time of service delivery and the due date for payment.

3. Addresses

The complete addresses of both the supplier and the recipient must be provided. This includes the name, street, postal code, and city.

4. Tax Number or VAT Identification Number

The provision of the supplier's tax number or VAT identification number is necessary to confirm the tax identity.

5. Description of Services

The invoice must contain a clear description of the goods or services provided. This includes the quantity and type of products or services delivered.

6. Amounts

The net amount and the applicable tax rate must be listed. This is important for calculating VAT and for proper accounting.

These mandatory details are crucial for ensuring that the e-invoice is legally compliant and to avoid potential legal consequences. It is advisable to regularly stay informed about changes in legal requirements to ensure that all obligations are met.

Key facts

Invoice Number: Unique identification of the invoice
Invoice Date: Date of invoice issuance
Addresses: Complete addresses of supplier and recipient
Tax Number: Tax number or VAT identification number
Description of Services: Quantity and type of goods or services provided
Amounts: Net amount and applicable tax rate

Sources

All external claims are backed by traceable sources.

01
Fragen und Antworten zur obligatorischen E-Rechnung ab 1. Januar 2025 Bundesministerium der Finanzen
02
§ 14 UStG – Ausstellung von Rechnungen Bundesministerium der Justiz