# Mandatory details – Billfree

> What every invoice must contain, and what applies in special cases.

- [German invoice requirements: the 10 mandatory details](https://billfree.de/en/mandatory-details/german-invoice-requirements/): Under § 14(4) of the German VAT Act, invoices over €250 must show both parties' full names and addresses, your tax number or VAT ID, the issue date, a unique sequential number, what you supplied and when, the net amount per VAT rate, and the VAT rate and amount. Some cases need extra notes.
- [Small amount invoice in Germany: receipts up to €250](https://billfree.de/en/mandatory-details/small-amount-invoice-germany/): Germany's small amount invoice (Kleinbetragsrechnung) covers receipts up to €250 including VAT. Under § 33 UStDV it needs only the seller's name and address, the date, what was bought, and the gross amount with the VAT rate. Your name and an invoice number can be missing. You can still deduct the VAT from such a receipt.
- [Kleinunternehmer invoice: what to write since 2025](https://billfree.de/en/mandatory-details/kleinunternehmer-invoice/): Since 2025, invoices from German small businesses under the Kleinunternehmer rule follow § 34a UStDV. They need both parties' names and addresses, your tax number, the issue date, a description of the service, the total amount and a note that the § 19 UStG exemption applies. You must not show VAT, and you never have to issue e-invoices.
- [Reverse charge invoice in Germany: wording and deadlines](https://billfree.de/en/mandatory-details/reverse-charge-invoice-germany/): When you invoice a business in another EU country for services, the customer owes the VAT. Your German invoice shows no VAT, both parties' VAT IDs and the note „Steuerschuldnerschaft des Leistungsempfängers“ or „Reverse charge“. It must be issued by the 15th of the month after the service and reported in your quarterly EC Sales List.

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