Last updated: 25 October 2026
To correct a German invoice, never edit the one you sent. Cancel it with a Stornorechnung that repeats the amounts as negatives and names the original invoice number and date, then issue a new invoice with a new number. For a small error you can instead send a correction document that refers to the original and fixes only the wrong details (§ 31 Abs. 5 UStDV). Do not head either one “Gutschrift”, which in German VAT law means an invoice written by the client.
Two ways to fix an invoice
Cancel and reissue (most common)
Issue a Stornorechnung for the full original, then a new, correct invoice. Both get new numbers from your normal sequence. This works for every kind of error and is easy for your client's accountant to follow.
Correction document (Rechnungsberichtigung)
A document that clearly refers to the original invoice, normally by its number, and states only the corrected details, for example the right address or service date. It must itself meet the formal invoice rules. It is useful when only one detail is wrong.
Example: cancelling and reissuing
You sent invoice 2026-014 for €1,500 net, but the agreed fee was €1,200.
zur Rechnung Nr. 2026-014 vom 3. Oktober 2026
Leistung: Übersetzung Website, September 2026
Nettobetrag: -1.500,00 EUR
zzgl. 19% MwSt: -285,00 EUR
Gesamt: -1.785,00 EUR
Rechnung Nr. 2026-016 (ersetzt Rechnung Nr. 2026-014)
Nettobetrag: 1.200,00 EUR
zzgl. 19% MwSt: 228,00 EUR
Gesamt: 1.428,00 EUR
Send both documents together with a short note. If the client already paid €1,785, refund the €357 difference. Keep all three documents.
The Gutschrift trap
In everyday German, “Gutschrift” means a credit or refund. In VAT law (§ 14 Abs. 2 UStG) it means a self-billed invoice that the client issues for your service, which only works if you agreed it in advance. If you head a cancellation “Gutschrift”, your client's bookkeeping may treat it as the wrong document. Use “Stornorechnung” or “Rechnungskorrektur”.
When the VAT is wrong
Kleinunternehmer who added VAT
You owe the VAT shown on the invoice (§ 14c UStG), even though you are exempt. Cancel it, reissue without VAT and with the §19 UStG note, and repay the client any VAT they paid.
Too much VAT, for example 19% instead of 7%
You owe the higher amount until you correct the invoice. Once corrected, the overpaid VAT can be reclaimed.
Too little VAT, or none when it was due
You owe the correct VAT anyway. Cancel and reissue with the right amount, and ask the client for the difference. Business clients can usually deduct it.
German VAT on an EU reverse charge invoice
Cancel and reissue with the reverse charge note and both VAT IDs. See the reverse charge guide below.
Invoice numbering rules
The law asks for a sequential number with one or more series that you assign once to identify the invoice (§ 14 Abs. 4 Nr. 4 UStG). In practice that means:
- Unique: never use a number twice, across all years. A Stornorechnung gets its own number too.
- Sequential: numbers go up. Do not go backwards or pick numbers at random.
- Your format: letters, year prefixes and separate ranges (for example per client) are allowed.
- Gaps: not forbidden. The tax authority's guidance says a gapless sequence is not required (UStAE 14.5 Abs. 10). Many unexplained gaps can still prompt questions in an audit, so keep cancelled invoices instead of deleting them.
A simple pattern that works for most freelancers: year plus a running number, such as 2026-001, 2026-002. Start again at 001 in January if you like, because the year prefix keeps every number unique.
Frequently asked questions
How do I correct an invoice in Germany?
Never edit and resend the original. Either send a correction document that refers to the original invoice number and fixes only the wrong details (§ 31 Abs. 5 UStDV), or cancel the whole invoice with a Stornorechnung and issue a new invoice. The second way is simpler and the most common for freelancers.
What is a Stornorechnung?
A cancellation invoice. It repeats the original invoice with negative amounts, names the original invoice number and date, and gets its own new number from your normal sequence. After that you issue the corrected invoice, again with a new number.
Is a Gutschrift the same as a credit note?
Not in German VAT law. A Gutschrift (§ 14 Abs. 2 UStG) is a self-billed invoice: the client writes the invoice for your service, which has to be agreed in advance. Calling a cancellation or refund a "Gutschrift" causes confusion. Head it "Stornorechnung" or "Rechnungskorrektur" instead.
Do German invoice numbers have to be without gaps?
No. The law requires a unique, sequential number (§ 14 Abs. 4 Nr. 4 UStG). The tax authority's guidance says a gapless sequence is not required (UStAE 14.5 Abs. 10). What counts is that no number is used twice. Many unexplained gaps can still lead to questions in a tax audit, so keep cancelled invoices on file instead of deleting them.
Can I use letters or several number ranges?
Yes. Formats like 2026-001, RJ-2026-001 or a separate range per client are allowed, as long as every number is used only once and each invoice can be clearly placed in one range.
I am a Kleinunternehmer and put VAT on my invoice. What now?
You owe the VAT shown to the Finanzamt, even though you are exempt (§ 14c UStG). Cancel the invoice with a Stornorechnung, issue a new one with the §19 UStG note and no VAT, and refund the client if they paid the VAT amount. Ask a Steuerberater how to get the VAT back from the Finanzamt.
Do I keep the wrong invoice?
Yes. Keep the original, the Stornorechnung and the corrected invoice for 8 years (§ 14b UStG). Deleting the original is what makes gaps look suspicious.
General information, not tax advice. For a VAT correction, ask a Steuerberater.
Related guides
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