The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.
The content Germany's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the Germany rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG)Reverse charge — VAT payable by the recipient
Steuerfreie innergemeinschaftliche Lieferung (§ 4 Nr. 1b i. V. m. § 6a UStG)VAT exempt intra-Community supply
Nicht steuerbar in Deutschland — Leistungsort im Ausland (§ 3a UStG)Not taxable in Germany — place of supply abroad
Keine deutsche Umsatzsteuer — Lieferung aus dem Drittland; die Einfuhrumsatzsteuer entrichtet der Einführer (§ 1 Abs. 1 Nr. 4, § 21 UStG)VAT not charged — supply outside the scope of German VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).
§ 14 Abs. 4 UStG: Name/Anschrift beider Parteien, Steuernummer oder USt-IdNr., Ausstellungsdatum, fortlaufende Nummer, Menge und Art, Zeitpunkt der Lieferung, Entgelt nach Steuersätzen, Steuersatz und Steuerbetrag oder Hinweis auf Steuerbefreiung; § 14a: Pflichtwortlaute; Kleinbetrag ≤ 250 €.
Germany requires a structured e-invoice — a plain PDF is not the legal document.
Invoice by Juros-AI builds the Germany e-invoice — Factur-X / ZUGFeRD (PDF/A-3 + XML) or XRechnung (UBL) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.
Invoice