Tax

§ 13b reverse-charge invoice: the required sentence and a subcontractor template

A § 13b invoice shows no VAT — instead it carries one sentence the statute prescribes word for word: “Steuerschuldnerschaft des Leistungsempfängers”. Most templates online print only “reverse charge” and skip the second, more important question entirely: whether your client falls under § 13b at all.

The sentence that must appear verbatim

§ 14a Abs. 5 UStG does not ask for a paraphrase, it asks for this wording. Put it clearly below the invoice total — a clause buried in body text is not enough.

Note on the invoice
Steuerschuldnerschaft des Leistungsempfängers (§ 13b Abs. 2 Nr. 4 i. V. m. Abs. 5 UStG). Die Umsatzsteuer schuldet der Leistungsempfänger.

The same paragraph carries the second half of the rule: for these invoices the separate VAT statement is not applied. So there is no VAT line, no 19 %, and no “0 % VAT” row either — the amount is simply not stated. Show VAT anyway and you owe the excess under § 14c Abs. 1 UStG, even though you never had to remit it in the first place.

The real test: not the job, but the recipient

This is the mistake that gets expensive. § 13b Abs. 2 Nr. 4 UStG does describe the service — construction work including supplies of work and other services connected with land that serve the creation, repair, maintenance, alteration or removal of structures. But whether the tax liability actually shifts is decided by Abs. 5, and that looks at your client: he must himself be a business that persistently provides such construction services.

  • A main contractor hiring you as subcontractor: § 13b applies — he persistently provides construction services himself.
  • A private client building a house: § 13b does not apply. You invoice with VAT.
  • A company renovating its own office once: § 13b does not apply — it does not provide construction services, it commissions them.
  • Planning and structural engineering: expressly excluded, even on the same project.

None of this is proven by gut feeling but on paper: the tax office issues the recipient certificate USt 1 TG, valid for up to 3 years. Ask to see it before the first invoice and keep a copy on file. The risk is asymmetric: leave VAT off wrongly and you owe it — and collecting it from the client afterwards rarely works.

Template: subcontractor to main contractor

Everything else stays an ordinary invoice under § 14 UStG — sequential number, service period, addresses, a customary description of the work. The only differences are the missing tax line and the note at the end.

§ 13b invoice template
Rechnung Nr. 2026-0142
Rechnungsdatum: 24.08.2026
Leistungszeitraum: 03.08.2026 – 21.08.2026

Leistungsempfänger:
Muster Generalbau GmbH
Baustraße 12, 80331 München
USt-IdNr.: DE123456789

Pos. 1  Trockenbauarbeiten, Bauvorhaben "Wohnanlage Ostpark"
        Herstellung von Ständerwänden inkl. Beplankung
        120,00 m² × 38,50 €                        4.620,00 €

Gesamtbetrag (netto)                               4.620,00 €
Umsatzsteuer                                     nicht ausgewiesen
Rechnungsbetrag                                    4.620,00 €

Steuerschuldnerschaft des Leistungsempfängers (§ 13b Abs. 2 Nr. 4 i. V. m. Abs. 5 UStG).
Die Umsatzsteuer schuldet der Leistungsempfänger.

For purely domestic cases the recipient VAT ID is not a mandatory item under § 14 Abs. 4 UStG — it is here anyway because, in a dispute, it evidences that you supplied a business acting as such. For intra-EU services it is mandatory regardless. More in the reverse-charge guide, which also covers the Austrian variant.

Last updated 3 September 2026. Verified against § 13b, § 14a and § 14c UStG (gesetze-im-internet.de). Whether § 13b applies in a given case turns on evidence your tax adviser knows.

Frequently asked questions

What sentence does § 13b require on the invoice?
Verbatim: "Steuerschuldnerschaft des Leistungsempfängers". § 14a Abs. 5 UStG prescribes exactly that German wording. The English term "reverse charge" on its own is not enough on a German invoice — you may add it, for a foreign client for instance, but not instead of the German sentence.
Can I show the VAT anyway?
No. § 14a Abs. 5 UStG explicitly disapplies the separate VAT line for these invoices. If you show VAT regardless, you owe the excess amount on top — § 14c Abs. 1 UStG (incorrect tax statement). A "0 % VAT" line does not belong there either; the amount is simply not stated.
Does § 13b apply to every construction service?
No, and this is the most common mistake. § 13b Abs. 5 UStG turns on the recipient, not the job: he must himself be a business that persistently provides such construction services. A private client, or a company building something once, does not qualify — then you invoice with VAT as normal.
How do I know my client falls under § 13b?
By the certificate: the tax office issues the recipient form USt 1 TG, valid for up to 3 years. Ask for it before the first invoice and keep a copy. Without it you carry the risk of having left VAT off wrongly — and if you owe it, you will rarely recover it from the client afterwards.
Do planning and structural engineering fall under § 13b?
No. § 13b Abs. 2 Nr. 4 UStG expressly excludes planning and supervisory services. Architects and structural engineers invoice with VAT as usual, even on the same building project. If you provide both, split the line items cleanly.

§ 13b as a switch, not a copy-paste

In Billy you switch reverse charge on per invoice. The required sentence is added automatically, VAT stays off — and without the recipient VAT ID Billy will not let you enable it.

Start free trialReverse-charge guide

Legal notice: general information, not legal or tax advice within the meaning of the German StBerG or RDG; no client relationship arises. No warranty as to accuracy, completeness or currency. Liability is excluded to the extent permitted by law; intent, gross negligence and injury to life, body or health remain unaffected. For your own case, your tax adviser or lawyer governs.