Germany relaxes language rules for VAT invoice annotations

1. New BMF guidance and legal change

On 17 September 2025, after consulting with the tax authorities of the federal states, the Federal Ministry of Finance (BMF) published a letter on the use of foreign languages for certain invoice information. The letter clarifies that specific mandatory invoice details required by the German VAT Act (Umsatzsteuergesetz, UStG) may be provided in official EU languages rather than German.​

The guidance is implemented by updating the VAT Application Decree (Umsatzsteuer‑Anwendungserlass, UStAE) to include a new Annex 8, which governs these multilingual terms. The BMF letter can be accessed here (German): BMF – foreign language terms on invoicesopen_in_new.​

2. Annex 8, permitted terms and practical impact

Annex 8 explicitly allows the use of specific foreign‑language expressions on invoices, such as “Self‑billing” and “Reverse charge”, and cross‑references them in the relevant UStAE sections. The guidance also broadens the examples provided for margin schemes, including those applicable to travel agents and second‑hand goods.​

The annex contains a multilingual table listing the accepted terminology in various official EU languages, enabling businesses to use standardised foreign‑language phrases for certain required VAT notes without jeopardising compliance. The new BMF letter applies to all open cases and repeals the previous letter of 25 October 2013, ensuring a single, up‑to‑date reference on language use for invoice annotations.