An invoice must contain the following information:

• The full name and address of the supplier and the recipient of the service,
• The tax number issued to the supplier by the tax office or the VAT identification number issued to him by the Federal Central Tax Office,
• The date of issue
• A consecutive number with one or more series of numbers, which is assigned once by the issuer of the invoice to identify the invoice (invoice number),
• The quantity and type (customary commercial description) of the goods supplied or the scope and type of other service,
• The date of the supply or other service; in the cases of paragraph 5, first sentence, the date of receipt of the consideration or part of the consideration, provided that the date of receipt is issue of the invoice,
• The consideration for the supply or other service (section 10), broken down according to tax rates and individual tax exemptions, as well as any reduction of the consideration agreed in a consideration,
• The applicable tax rate as well as the amount of tax due on the consideration or, in the case of a tax exemption, an indication that a tax exemption applies to the supply or other service,
• In the cases of section 14b (1) sentence 5, a reference to the duty of the recipient of the supply to keep records; and
• In cases where the invoice is issued by the recipient of the supply or by a third party appointed by him in accordance with paragraph 2, sentence 2, the indication “credit note”.

Please refer to §14 and §14a UStG for special requirements. In case of reverse charge, intra-community transactions etc, the invoice should contain a respective notice.

Further Requirements
The following additional requirements are also to be taken into consideration along with the above mentioned invoicing requirements:

• Invoicing deadline
• Reference on the invoice

It is allowed to issue an invoice in foreign currency under the German VAT law.