Guide
Write an invoice –
fast and correct.
Which mandatory details belong on an invoice? What applies to small businesses? And what does the e‑invoicing mandate change? The compact overview – plus the fastest way to a finished invoice.
The mandatory details under §14 UStG
For an invoice to be recognized for tax purposes, §14 (4) UStG requires these details:
- Full name and address of you and your customer
- Your tax number or VAT identification number
- Issue date of the invoice
- A sequential, unique invoice number
- Quantity and type of the products supplied or scope of the service
- Time of the delivery or service (or the service period)
- The amount, broken down by tax rate, plus any agreed reductions (e.g. early-payment discount)
- The applicable tax rate and tax amount – or a note about the tax exemption
If a mandatory detail is missing, your customer can be denied the input VAT deduction – and you have to correct it. Software that checks these details before finalizing saves you exactly this hassle.
Special case: small businesses (§19 UStG)
As a small business you don't charge VAT – instead, a note belongs on the invoice, such as: “Pursuant to §19 UStG, no VAT is charged.” BILLEVO has the §19 small‑business scheme built in as a toggle and saves it per receipt – switching the scheme later doesn't break your old invoices.
E-invoice: what applies since 2025
Since 1 January 2025, companies in Germany must be able to receive e‑invoices; the obligation to issue e‑invoices yourself follows in stages through 2028. An e‑invoice isn't a PDF, but a structured format under EN 16931 – in Germany primarily ZUGFeRD/Factur‑X and XRechnung.
BILLEVO does both out of the box: create (externally validated with veraPDF, KoSIT and Mustang), receive, check and archive in a GoBD‑aligned way – at no extra charge.
With BILLEVO: an invoice in three steps
- Choose customer & line items: customers from the customer file, articles via quick insert – BILLEVO calculates net, gross and VAT automatically.
- Check & finalize: BILLEVO checks the §14 mandatory details before finalizing and assigns a collision-proof invoice number.
- Send: as a PDF in one of 16 designs, as an e‑invoice (ZUGFeRD/XRechnung) or directly by email – with a GiroCode for fast payment.
Write your next invoice with a system.
Try it free for 30 days – no payment details, fully local on your own computer.
- §14 mandatory-details check
- E‑invoice out of the box
- No subscription – buy once