Date of supply on a German invoice: requirement, period and wording

The date of supply (Leistungsdatum) is one of the mandatory details on an invoice, even if you write the invoice on the same day you finish the work. In that case, the sentence "Leistungsdatum entspricht Rechnungsdatum" (date of supply equals invoice date) is enough on a paper or PDF invoice. If the work takes longer, the month is enough; if it takes several months, the period with start and end. If the date is missing, the tax office (Finanzamt) can deny your business customer the input VAT deduction (Vorsteuerabzug) from your invoice. You can then supply the date later with a short letter. For simplified invoices, for example from small business owners (Kleinunternehmer) or for amounts up to 250 euros, the law as a rule does not require this detail.

Contents

• Does the date of supply have to be on the invoice?
• Which date is the date of supply?
• When is "Leistungsdatum entspricht Rechnungsdatum" enough?
• Period of supply: work over several days or months
• Which date counts for VAT?
• Date of supply missing or wrong: how to correct it
• E-invoice: the date belongs in the data field
• Frequently asked questions

Does the date of supply have to be on the invoice?

As a rule, yes. The German VAT Act (UStG) counts the time of the supply of goods or services among the mandatory details on an invoice (§ 14(4) sentence 1 no. 6 UStG). § 14 UStG does not regulate where exactly on the invoice the date has to appear.

The tax authorities (Finanzverwaltung) expressly require this detail even if the invoice date and the date of supply fall on the same day, and also if your customer pays in cash. This is set out in the German VAT application decree (Umsatzsteuer-Anwendungserlass), the Federal Ministry of Finance's administrative instruction to the tax offices (section 14.5(16) UStAE).

For business customers, the date has an additional significance. They reclaim the VAT they paid you from the tax office. This is called input VAT deduction, and for it the law in principle requires an invoice under § 14 UStG (§ 15(1) sentence 1 no. 1 UStG). As far as the mandatory details themselves are concerned, § 14(4) UStG does not distinguish between business and private customers.

The most important exceptions:

The simplification for amounts up to 250 euros does not apply to distance sales to private customers in other EU countries, to deliveries to businesses in other EU countries, or to invoices for which your customer owes the VAT, for example for construction services under § 13b UStG (§ 33 sentence 3 UStDV). The normal mandatory details then apply, including the date of supply.

What should be on the simplified invoices is explained in the articles on small-amount invoices and on invoices without VAT.

For invoices to business customers in Germany, transitional rules for the e-invoice (E-Rechnung) run until the end of 2027. In an e-invoice, the date of supply goes into a separate data field; more on this in the section E-invoice. In the office1.cloud invoicing software, you enter the date of supply for the invoice and, if you wish, create the invoice directly as an XRechnung or ZUGFeRD invoice.

Which date is the date of supply?

In most cases, the date of supply is the day on which you completed your work or sent your goods on their way. When you write the invoice makes no difference.

So for goods you ship, what counts is not the day the parcel arrives at the customer. The tax authorities name as the day of delivery the day on which the transport or dispatch begins (§ 3(6) UStG, section 14.5(16) no. 2 UStAE). A service is in principle performed on the day it is completed (section 14.5(16) no. 4 UStAE).

Instead of the exact day, the invoice may also state the calendar month in which you performed the supply (§ 31(4) UStDV).

If you write the invoice before you have delivered or worked, the tax authorities treat it as an invoice for a down payment. They then require the invoice to make clear that the supply is still outstanding. The date of payment only belongs on it if it is already fixed and differs from the invoice date (§ 14(4) sentence 1 no. 6 UStG, section 14.5(16) no. 5 UStAE). What such an invoice can look like is explained in the article Down payment invoice and prepayment.

When is "Leistungsdatum entspricht Rechnungsdatum" enough?

If you write the invoice on the day you finish the work or ship the goods, this sentence is enough instead of a second date:

Leistungsdatum entspricht Rechnungsdatum.
(Date of supply equals invoice date.)

The tax authorities expressly allow this and base it on a judgment of the Federal Fiscal Court (Bundesfinanzhof, BFH) (section 14.5(16) sentence 3 UStAE, BFH judgment of 17 December 2008, XI R 62/07). They give the sentence as an example ("a statement such as, for example") and do not prescribe any fixed wording.

The sentence has two limits:

• It only fits if both dates really are the same. If you worked on Friday and write the invoice on Monday, it is better to state the Friday or the month.
• It is only enough on paper and PDF invoices. For the e-invoice, the tax authorities require the detail in the structured data format (section 14.5(16) sentence 4 UStAE).

You can use these wordings as a template. Replace the dates with your own:

Leistungsdatum entspricht Rechnungsdatum.
(Date of supply equals invoice date.)

Leistungsdatum: 2. Oktober 2026
(Date of supply: 2 October 2026)

Leistungszeitraum: September 2026
(Period of supply: September 2026)

Leistungszeitraum: 1. März bis 30. Juni 2026
(Period of supply: 1 March to 30 June 2026)

Lieferdatum: 2. Oktober 2026 (Übergabe an den Paketdienst)
(Delivery date: 2 October 2026, handed over to the parcel service)

Lieferung gemäß Lieferschein Nr. LS-2026-0815 vom 2. Oktober 2026.
Das Lieferscheindatum entspricht dem Leistungsdatum.
(Delivery as per delivery note no. LS-2026-0815 of 2 October 2026.
The date of the delivery note equals the date of supply.)

The last wording is intended for invoices that refer to a delivery note (Lieferschein) instead of stating the date themselves. The tax authorities allow this reference in the invoice if the date of the delivery note and the date of supply match (section 14.5(16) sentence 8 UStAE). What else belongs on the delivery note is explained in the article Creating a delivery note.

Period of supply: work over several days or months

If your work falls within one calendar month, the month is enough on the invoice as the period of supply (Leistungszeitraum), for example "Leistungszeitraum: September 2026" (§ 31(4) UStDV).

For longer jobs:

• Over several months: In the view of the tax authorities, the entire period with start and end is enough here, for example "1 March to 30 June 2026" (section 14.5(16) no. 4 sentence 5 UStAE).
• Across the turn of a month: What counts in principle is the day the work was finished (section 14.5(16) no. 4 sentence 3 UStAE). State that day or its month.
• Monthly price, for example for maintenance, IT support or cleaning: If a separate price is agreed for certain parts of a supply, the law speaks of partial supplies (Teilleistungen) (§ 13(1) no. 1 letter a UStG). If in doubt, your tax adviser (Steuerkanzlei) can clarify whether your contract is structured this way.
• Several supplies on one invoice: If they all fall within the same month, that month is enough (§ 31(4) UStDV). If they fall in different months, a date or month per item helps. For your customer's input VAT deduction, what matters is that the supply and the time of supply can be clearly determined (section 15.2a(6) UStAE).

In the view of the tax authorities, a wording such as "services up to today" without a start date is not enough (section 14.5(16) no. 4 sentence 6 UStAE, with reference to the judgment of the Court of Justice of the European Union of 15 September 2016, C-516/14, Barlis 06).

Which date counts for VAT?

For your VAT, what normally counts is the month or quarter in which you performed the supply, not the time of the invoice. If you are allowed to calculate the tax based on payments received, the day the money arrives is what counts.

An example: you complete a job on 28 September 2026 and write the invoice on 5 October 2026. Normally, the VAT goes into your advance VAT return (Umsatzsteuer-Voranmeldung) for September, or, if you file quarterly, into the one for the third quarter. Your customer, on the other hand, can deduct the input VAT for October at the earliest, because only then do they have the invoice.

You only pay VAT based on payments received if the tax office has allowed you to do so on application, for example because your total turnover in the previous year was no more than 800,000 euros (§ 20 UStG). Your tax adviser can clarify whether this applies to you. When the advance returns are due is explained in the article on the advance VAT return.

For your income tax with a cash-basis income statement, what counts in principle under § 11(1) sentence 1 of the German Income Tax Act (EStG) is the day the money reaches you. A special rule applies to regularly recurring income around the turn of the year (§ 11(1) sentence 2 EStG). How the calculation works as a whole is explained in the article Doing your own cash-basis income statement (EÜR). If you prepare a balance sheet, clarify the allocation with your tax adviser.

Date of supply missing or wrong: how to correct it

If the date of supply is missing, the tax office can deny your business customer the input VAT deduction from your invoice. In that case, you can supplement the invoice with a short letter. A completely new invoice is not necessary for this.

In the view of the tax authorities, such an invoice has to be corrected to enable the input VAT deduction (section 15.2a(7) sentence 1 UStAE). They allow one exception: in individual cases, the time of supply can be derived from the invoice date if there is no doubt that the supply was made in the month of the invoice. Doubts exist, for example, if invoices are not regularly issued promptly, and they count against your customer (section 15.2a(1a) sentences 8 to 11 UStAE, BFH judgment of 1 March 2018, V R 18/17).

This is how the correction works under § 31(5) UStDV and section 14.11(1) UStAE:

1. You write a document that clearly refers to the original invoice. As a rule, its invoice number is enough for this; a new number is not required.
2. In it, you add or correct only the missing or wrong detail.
3. You send it to your customer. They do not have to return the old invoice.

The same requirements as to form and content apply to the document as to an invoice (§ 31(5) sentence 3 UStDV). In principle, only the issuer of the invoice can correct it; your customer cannot effectively change your invoice themselves (section 14.11(2) UStAE). If an e-invoice was mandatory for the supply, the tax authorities also require the correction as an e-invoice (section 14.11(1) sentences 7 to 9 UStAE).

A template you can adapt to your invoice:

[Your name or company name, address]
[Your tax number or VAT ID number]

To: [name and address of your customer]

[Place], [date]

Correction of invoice no. 2026-0147 of 2 October 2026 (Berichtigung der Rechnung)

I hereby supplement the above invoice with the following detail:

Date of supply: 25 September 2026

All other details of the invoice remain unchanged.

In the view of the tax authorities, the correction takes effect retroactively from the time of the original invoice if that invoice already stated you as the issuer, your customer, the supply, the amount and the VAT. Your customer can then in principle keep the input VAT for the period in which they had the original invoice (section 15.2a(7) sentences 4, 8 to 10 and 15 UStAE).

Instead of supplementing the invoice, you can also cancel it and issue a new one. How to do this is explained in the article Correcting an invoice. If a wrong date was on the invoice and the correct one falls in a different month or in a period with a different tax rate, clarify with your tax adviser whether an advance return needs to be amended.

E-invoice: the date belongs in the data field

In an e-invoice, i.e. an XRechnung or ZUGFeRD invoice, the tax authorities require the date of supply in the structured data format. In their view, the sentence "Leistungsdatum entspricht Rechnungsdatum" in the text is not enough there (section 14.5(16) sentences 3 and 4 UStAE).

Whether you may still send your business customers in Germany a paper or PDF invoice is governed by a transitional provision. It depends on the year of the supply, on the time of transmission and on your turnover (§ 27(38) UStG):

For a PDF instead of paper, the transitional rule requires your customer's consent (§ 27(38) UStG). If your supply falls in December 2026 and you only write the invoice in January 2027, clarify with your tax adviser which form applies then.

Small-amount invoices up to 250 euros and invoices from small business owners may still be transmitted as paper or PDF invoices after the transition period, a PDF with your customer's consent (§ 33 sentence 4 and § 34a sentence 4 UStDV, § 14(1) sentence 5 UStG). The article on the e-invoicing obligation in 2027 and 2028 gives an overview.

Frequently asked questions

Is an invoice without a date of supply valid?

It is an invoice, but not a complete one. For your business customer, the input VAT deduction from it is uncertain. You can supply the date later with a correction; a template is in the section Date of supply missing or wrong.

May the invoice date be before the date of supply?

Yes. The tax authorities treat such an invoice as an invoice for a down payment. The invoice should then make clear that the supply is still outstanding. The date of payment belongs on it if it is already fixed and differs from the invoice date (section 14.5(16) no. 5 UStAE).

How long after the date of supply does the invoice have to be issued?

For supplies to a customer's business, the law as a rule provides for six months after the supply was made. It sets the same deadline for supplies to legal entities that are not businesses and for taxable work in connection with a property, even for private customers (§ 14(2) sentence 2 UStG). So what counts is when the supply was made, not when it was ordered.

As a small business owner, do I need a date of supply on the invoice?

The minimum details for invoices from small business owners in § 34a UStDV do not include the time of supply. What is required is the name and address of both parties, your tax number or one of your identification numbers, the date of issue, the supply, the amount and a reference to the small business scheme (Kleinunternehmerregelung).

What is "Leistungsdatum" called in English?

The English version of the EU VAT Directive describes this detail as "the date on which the supply of goods or services was made or completed" (Article 226 point 7 of Directive 2006/112/EC). A short form of this would be "Date of supply".

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Sources

• § 14 UStG, issuing invoices (Ausstellung von Rechnungen)
• § 13 UStG, when the tax arises (Entstehung der Steuer)
• § 3 UStG, supply of goods and other services (Lieferung, sonstige Leistung)
• § 15 UStG, input VAT deduction (Vorsteuerabzug)
• § 20 UStG, calculation of tax based on payments received (Berechnung der Steuer nach vereinnahmten Entgelten)
• § 27 UStG, general transitional provisions (Allgemeine Übergangsvorschriften)
• § 31 UStDV, details in the invoice (Angaben in der Rechnung)
• § 33 UStDV, small-amount invoices (Rechnungen über Kleinbeträge)
• § 34a UStDV, invoices from small business owners (Rechnungen von Kleinunternehmern)
• § 11 EStG, receipts and expenditure (Vereinnahmung und Verausgabung)
• Federal Ministry of Finance: German VAT application decree (Umsatzsteuer-Anwendungserlass), as of 2 June 2026, sections 14.5, 14.11, 15.2 and 15.2a
• Federal Fiscal Court (Bundesfinanzhof), judgment of 17 December 2008, XI R 62/07, BStBl II 2009 p. 432: "Leistungsdatum entspricht Rechnungsdatum"
• Federal Fiscal Court (Bundesfinanzhof), judgment of 1 March 2018, V R 18/17, BStBl II 2021 p. 644: time of supply derived from the invoice date
• Directive 2006/112/EC on the common system of value added tax, Article 226
• Händlerbund: how to create an invoice (So erstellen Sie eine Rechnung), as of 4 August 2026