Guides

A short explanation of what applies to invoices, e-invoicing and tax in Germany.

• E-invoicing in Germany: obligation, formats and deadlinesSince 2025 every German business must be able to receive e-invoices. Who has to issue them and when, which formats are valid and what to do now.
• The EÜR (cash-basis profit calculation) explained simplyHow the EÜR profit calculation works: the cash principle, who may use it, what counts as a business expense and how to submit it.
• GoBD for self-employed people: the essentialsWhat the GoBD require: traceability, completeness, timely recording, order, retention periods and process documentation for your receipts.
• Invoicing as a small business: how to do it rightWhat an invoice from a German small business looks like: 2025 turnover limits, the section 19 note, mandatory details and e-invoicing rules.
• Writing a payment reminder: deadlines, interest and feesHow to chase late payments in Germany: when default starts, which interest and flat fee apply, how many reminder levels make sense.
• Writing an invoice: the mandatory details under section 14 UStGThe details every German invoice must contain: mandatory information under section 14 UStG, invoices up to 250 euros and common mistakes.
• Assigning invoice numbers correctlyHow an invoice number may look, why it has to be consecutive and unique, how several number ranges work and what applies to gaps.
• XRechnung or ZUGFeRD: what is the difference?XRechnung and ZUGFeRD compared: structure, profiles, when each format fits and what invoices to public authorities need.

As of October 2026. General information, not legal or tax advice, without guarantee. For questions about your case ask your tax adviser.