Invoice Templates & Samples: Legally Compliant for 2026
A correct invoice template includes all mandatory fields under §14 UStG: the full addresses of supplier and recipient, a tax number or VAT ID, the issue date, a sequential invoice number, a description of the service, the service date, plus the net amount, VAT rate and VAT amount. On this page you'll find the right sample for every case – and you can create your invoice as a PDF with our generator without worrying about the formatting.
What must a correct invoice contain?
A complete invoice must contain ten mandatory fields under §14 UStG. If even one is missing, the tax office can deny your customer's input-tax deduction – and you'll have to issue a corrected version.
Every invoice needs the following details:
- Full name and address of the supplying business
- Full name and address of the recipient
- Tax number or VAT ID of the supplier
- Issue date (invoice date)
- A sequential, unique invoice number
- Quantity and type of goods or service supplied
- Date of the supply or service (service date)
- Net amount broken down by VAT rate
- Applicable VAT rate and VAT amount – or a note on the tax exemption
- Any reductions agreed in advance (e.g. discount, rebate)
For small-value invoices up to €250 gross (§33 UStDV), simplified details suffice: the supplier's name and address, the date, a description of the service, plus the gross amount and the VAT rate.
Which invoice template do I need? The five key samples
A different template applies depending on the transaction. These five samples cover the everyday needs of freelancers and small businesses:
- Standard invoice: The classic invoice with VAT shown (19 % or 7 %). Use it for most sales and services.
- Small-business invoice: Without VAT, including the mandatory note under §19 UStG. For anyone applying the small-business rule.
- Hourly invoice: Billing by time spent, with an hourly rate, number of hours and the service date. Ideal for consulting, trades and freelancers.
- Proforma invoice: A document for advance payments, customs purposes or quotes – not a real invoice in the sense of the VAT Act.
- Credit note (Storno): Fully reverses an invoice already issued, with a negative amount and a reference to the original invoice number.
Below we explain the specifics of the most important types in detail.
Small-business invoice: a sample without VAT
If you apply the small-business rule under §19 UStG, you do not show VAT. Since 2025 the conditions are: your prior-year turnover was no more than €25,000 and your current-year turnover stays below €100,000.
Your invoice must not show any VAT rate or VAT amount. Instead, this note is mandatory:
"Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." ("Under § 19 UStG no VAT is charged.")
An example: you charge €500 for a service. The invoice shows the total of €500.00 without VAT – and you have no input-tax deduction. All other mandatory fields (addresses, invoice number, date, service description) remain required.
Standard and hourly invoices with 19 % or 7 % VAT
On a standard invoice you show the VAT openly. The standard rate is 19 %, the reduced rate is 7 % (e.g. for books, groceries or hotel stays).
Example with 19 %: on a net amount of €1,000.00, VAT of €190.00 applies. The gross amount is €1,190.00.
Example with 7 %: on a net amount of €1,000.00, VAT of €70.00 applies. The gross amount is €1,070.00.
The hourly invoice is a special form: instead of a flat price, you list the hourly rate and the number of hours. Example: 8 hours at €75.00 = €600.00 net, plus 19 % (€114.00) = €714.00 gross. Don't forget the service date – for ongoing projects, state the service period.
Proforma and credit-note invoices: when you need them
A proforma invoice looks like an invoice but isn't one in the sense of the VAT Act. It does not entitle anyone to an input-tax deduction and is typically used for advance payments, quotes or shipments abroad (customs). Label the document clearly as a "proforma invoice" to avoid confusion.
A credit note (also called a correction invoice) cancels a faulty invoice. It references the original invoice number and reverses the amounts into negatives. Important: you may not simply delete or overwrite an invoice you've already sent – under GoBD rules, invoices must be stored unalterably and kept for 8 years. The credit note is therefore the clean way to correct mistakes in a traceable manner.
Static template or generator – which is better?
A Word or Excel template is a fine start, but it has pitfalls: you have to calculate amounts yourself, remember the sequential invoice number, and update it with every change in the law. Typos in the VAT calculation often only surface at the tax adviser's office.
Our invoice generator takes this work off your hands: it calculates net, VAT (19 %, 7 % or 0 %) and gross correctly and automatically, checks the mandatory fields under §14 UStG, and produces a clean PDF right away – free and without signup.
With a free login you can also save your company details, your logo, your invoice history and your own templates. That way you can create recurring invoices in seconds. A note for the future: from 01.01.2028, structured e-invoices become fully mandatory for B2B (formats XRechnung and ZUGFeRD, compliant with EN 16931) – a modern solution prepares you for that today.
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Frequently asked questions
What must an invoice contain under §14 UStG?
A complete invoice needs ten mandatory fields: the name and address of supplier and recipient, the tax number or VAT ID, the invoice date, a sequential invoice number, the quantity and type of service, the service date, the net amount per VAT rate, plus the VAT rate and VAT amount or a note on the tax exemption.
Which invoice template do I need as a small business?
As a small business under §19 UStG you use a template without VAT. Instead of a VAT rate, it must include the note "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." All other mandatory fields such as addresses, invoice number and service description stay the same.
Are free invoice templates legally compliant?
Yes, provided the template contains all mandatory fields under §14 UStG. With Word or Excel templates, however, you must calculate amounts and VAT correctly yourself. A generator that calculates net, VAT and gross automatically and checks the mandatory fields is safer.
How do I write a credit note (Storno)?
A credit note references the number of the original invoice and reverses its amounts into negatives. It gets its own sequential invoice number. The faulty invoice must not be deleted – under GoBD rules, invoices must be stored unalterably and kept for 8 years.
What is the difference between an invoice and a proforma invoice?
A proforma invoice is not an invoice in the sense of the VAT Act and does not entitle anyone to an input-tax deduction. It serves for advance payments, quotes or customs. A real invoice with VAT shown, by contrast, entitles the recipient to an input-tax deduction.
Which template do I use for an hourly invoice?
For an hourly invoice you list the hourly rate, the number of hours and the service period. Example: 8 hours at €75.00 gives €600.00 net, plus 19 % VAT (€114.00) makes €714.00 gross. As with any invoice, the mandatory fields under §14 UStG apply.
How long must I keep invoices?
Since 2025, invoices must be kept for eight years (previously ten). Under GoBD rules, storage must also be unalterable – so you may not edit issued invoices after the fact, but correct errors via a credit note instead.