Writing an invoice in English: mandatory fields, vocabulary and a sample

As of September 2026.

May I issue an invoice in English?

Yes. Neither § 14 UStG nor any other provision prescribes the language an invoice must be written in. What matters is solely that all mandatory fields are complete and unambiguous. An English invoice therefore entitles the recipient to deduct input VAT exactly as a German one does.

There is one caveat: German is the official language (§ 87 (1) AO). If you submit foreign-language documents during an audit, the tax office may require a translation under § 87 (2) AO, and in justified cases a certified one. If you do not provide it promptly, the authority may obtain a translation at your expense.

In practice this is rarely an issue with an ordinary invoice, because the structure is internationally familiar. If you want to be entirely safe, issue the invoice bilingually.

Which mandatory fields apply in English too?

All of them. § 14 (4) UStG applies unchanged, whatever the language. This table maps each mandatory field to the English term that is understood internationally:

Mandatory fields under § 14 (4) UStG with their customary English labels, as of September 2026.

Payment terms are not a VAT requirement, but commercially they belong on every invoice: Payment terms or Due date.

Sample: what an English invoice looks like

A complete example for a service supplied to a business in the United Kingdom worth 1.500,00 € net:

Sample invoice to a customer in the United Kingdom, as of September 2026.

The templates under invoice templates follow the same structure and translate directly.

You can produce the invoice itself, with every mandatory field of § 14 UStG, as a free PDF with the invoice generator from Mein MwSt-Rechner, no signup required. English labels and the note text go into the text fields.

Invoicing within the EU: the reverse charge note in English

If you supply a service to a business in another EU state, the place of supply shifts there (§ 3a (2) UStG). You invoice net without German VAT and the customer owes the tax.

Two details are mandatory: both VAT identification numbers and a note that the liability has shifted (§ 14a (1) UStG). Article 226 point 11a of the VAT Directive expressly requires the mention "Reverse charge", while German law requires "Steuerschuldnerschaft des Leistungsempfängers".

The safest option is therefore the bilingual wording:

"Reverse charge – Steuerschuldnerschaft des Leistungsempfängers."

Remember the EC Sales List, and that the invoice has to be issued by the 15th day of the following month. Full details are in the reverse charge guide, and validating the customer's number is covered in the VAT ID guide.

Invoicing third countries: the USA, UK and Switzerland

Since Brexit the United Kingdom is a third country for VAT purposes, as are the USA and Switzerland. For services supplied to a business established there, the place of supply is abroad under § 3a (2) UStG and no German VAT arises.

Two differences from the EU case matter:

• The EC Sales List does not apply; it covers intra-Community trade only. An exception applies to supplies of goods to Northern Ireland.
• The mandatory note under § 14a (5) UStG targets domestic cases under § 13b (2) UStG. Whether the customer owes tax in their own country is governed by that country's law.

A clear, neutral wording is sufficient here:

"Not subject to German VAT. Place of supply is the customer's country."

Whether your customer then has to self-account for the tax is a matter for their national law, not your responsibility as the German supplier.

Invoicing in a foreign currency: what must be in euros?

You may invoice in US dollars, pounds or any other currency. The tax amount, however, has to be stated in euros, because German VAT is owed and calculated in euros.

Conversion is governed by § 16 (6) UStG: values in a foreign currency are converted at the average monthly rates published by the Federal Ministry of Finance. The relevant month is the one in which the supply was made or the consideration received.

On application the tax office may permit conversion at the daily rate, provided it is evidenced by a bank statement or a rate sheet. Businesses in the special VAT schemes convert instead at European Central Bank rates.

In practice: show the net amount in the foreign currency, alongside the tax amount in euros and the conversion rate used. That saves questions during an audit.

Common translation mistakes

• "Tax number" instead of "VAT ID". The Steuernummer and the VAT identification number are different numbers. If you state a USt-IdNr., write VAT identification number or VAT ID, not tax number.
• "Bill" instead of "Invoice". A commercial invoice is an invoice. "Bill" suggests a restaurant or a utility statement.
• Freely translating the small-business note. There is no official English wording for § 19 UStG. Keep the German text and add the translation in brackets: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet. (No VAT is charged under section 19 of the German VAT Act.)" A template is available under small business invoice.
• Mixing number formats. In the German format 1.500,00 € is one thousand five hundred euros; read as English it would be one and a half. Stick to one format and make the currency symbol unambiguous.
• Writing ambiguous dates. 09.09.2026 is unambiguous, 03/04/2026 is not. Spell out the month or use the ISO format.

Sources

• § 14 UStG – issuing invoices
• § 14a UStG – additional obligations for cross-border supplies
• § 16 UStG – calculating the tax and converting foreign currencies
• § 3a UStG – place of supply of services
• § 87 AO – official language
• Directive 2006/112/EC – Article 226 (invoice content)
• Federal Ministry of Finance – monthly VAT conversion rates