Invoicing abroad
Invoicing to Germany: VAT, reverse charge and mandatory details
To a business in Germany you invoice without VAT and add the reverse-charge note. Your customer accounts for the tax in Germany; you need their valid VAT ID for that.
This page is written for freelancers and small businesses in Germany and Austria. Pick your country below — the rules differ.
Do you charge VAT?
From Germany to a business in Germany: no VAT, with the reverse-charge note. The basis is § 3a Abs. 2 in Verbindung mit § 14a Abs. 1 UStG. The standard rate in Germany is 19 % — but your customer accounts for it, not you.
From Austria to a business in Germany: no VAT, with the reverse-charge note. The basis is § 3a Abs. 6 UStG 1994 in Verbindung mit Art. 196 MwStSystRL. The standard rate in Germany is 19 % — but your customer accounts for it, not you.
Private customers: Reverse charge never applies to consumers. Up to €10,000 in total you charge your own domestic VAT; above it you owe the destination country’s VAT and report it through the One-Stop Shop (§ 3a Abs. 5 UStG). Note the €10,000 is cumulative across the whole EU, not per country.
The sentence for the invoice
No exact wording is prescribed; the note only has to be unambiguous. This is the customary form:
Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge)
Both VAT IDs belong on the invoice: yours and your customer’s. Without a valid recipient VAT ID the reverse-charge mechanism does not apply.
Do you have to report it?
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the 25th day after the end of the reporting period. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the end of the following month. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Does Germany’s e-invoicing mandate apply to you?
Germany’s B2B e-invoicing duty applies only when BOTH parties are established in Germany (§ 14 Abs. 2 Satz 2 Nr. 1 UStG). An Austrian business with no German fixed establishment is not covered — the finance ministry letter of 15 October 2025 says so verbatim. A PDF is enough. Your German customer has had to be able to RECEIVE e-invoices since 1 January 2025, but that is their obligation, not yours.
In short: the duty is your customer’s, not yours. You send a normal invoice; they do whatever their own system requires of them.
The most common mistake
An Austrian Kleinunternehmer is NOT exempt from the EC Sales List, unlike the German equivalent. If you use the § 6 Abs. 1 Z 27 UStG scheme and supply a German business, you still need a VAT ID and still file the recapitulative statement.
Sources
- § 14 UStG (Ansässigkeitsschranke) — https://www.gesetze-im-internet.de/ustg_1980/__14.html
- BMF-Schreiben 15.10.2025 zur E-Rechnung — https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html
- § 11 UStG 1994 (AT, Rechnungsangaben) — https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Paragraf=11
Verified on 2026-09-06. VAT rates and e-invoicing timetables change several times a year — this article is general information and does not replace tax advice.