Mandatory Invoice Fields (Pflichtangaben)

Under §14 UStG, every invoice in Germany must contain certain mandatory fields. dVersum ensures that all mandatory fields automatically appear on your invoices.

The 11 Mandatory Fields per §14 UStG

1. Full Name and Address of the Service Provider

The full company name and address of your business must appear on the invoice.

In dVersum: This information is automatically taken from your company settings.

Settings > Company

2. Full Name and Address of the Recipient

Your client's name and address must be stated in full.

In dVersum: Client data is taken from the client profile.

3. Tax Number or VAT ID (Steuernummer oder USt-IdNr.)

You must specify either your tax number or your VAT identification number.

In dVersum: Enter this under Settings > Company > Tax Number.

4. Issue Date (Ausstellungsdatum)

The date on which the invoice was created.

In dVersum: Automatically set when creating the invoice. You can adjust it if needed.

5. Sequential Invoice Number (Fortlaufende Rechnungsnummer)

Every invoice needs a unique, sequential number.

In dVersum: Invoice numbers are automatically assigned in the format INV-YYYY-NNNN (e.g., INV-2026-0001).

6. Quantity and Type of Service (Menge und Art der Leistung)

A precise description of the goods delivered or services provided.

In dVersum: Enter a descriptive description for each line item.

7. Date of Service (Leistungsdatum)

The date on which the service was provided. This can be a single date or a period.

In dVersum: In the "Compliance" section, you can choose between a single date and a service period.

Important: The service date is mandatory even if it matches the invoice date. In this case, the note "Service date corresponds to invoice date" is sufficient.

8. Net Amount (Entgelt/Nettobetrag)

The net amount without VAT.

In dVersum: Automatically calculated from the line items.

9. Applicable Tax Rate (Anzuwendender Steuersatz)

The applicable VAT rate (19%, 7%, or 0%).

In dVersum: An individual tax rate can be selected for each line item.

10. Tax Amount (Steuerbetrag)

The tax amount calculated from the net amount.

In dVersum: Automatically calculated and displayed broken down.

11. Note on Tax Exemption (Hinweis auf Steuerbefreiung)

If a tax exemption applies (e.g., §19 UStG small business regulation, Reverse Charge), the reason must be stated.

In dVersum: For reverse charge clients, the note "Reverse charge - VAT liability transfers to the recipient" (Steuerschuldnerschaft des Leistungsempfangers) is automatically inserted.

Additional Details for Special Cases

For Reverse Charge (EU B2B)

• VAT ID of the recipient (USt-IdNr. des Leistungsempfangers)
• Note: "Reverse charge - VAT liability transfers to the recipient" (Steuerschuldnerschaft des Leistungsempfangers)

For Advance Payments (Anzahlungen)

• Note that it is an advance payment
• Reference to the final invoice

For Credit Notes (Gutschriften)

• Labeling as "Credit Note" (Gutschrift)
• Reference to the original invoice

dVersum Tip

dVersum automatically checks whether all mandatory fields are present before you can send an invoice. Missing details are displayed to you.