Last updated at
October 17, 2026
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Book NowRecurring payments do not always require a new invoice for every billing period. In Germany, a Dauerrechnung can cover recurring supplies across multiple billing periods when the underlying contractual relationship and invoice requirements remain valid. This is particularly relevant for arrangements such as commercial rentals, where the same supply continues over time. However, a recurring payment alone does not make an invoice a Dauerrechnung. Changes to required invoice information or the taxable amount can affect how the invoice must be treated. A later discount, rebate or bonus, for example, is treated separately under §17 UStG rather than as a correction to the original Dauerrechnung.
Under BMF guidance, one e-invoice issued for the first partial service period can be sufficient for subsequent recurring service periods, provided the relevant conditions remain satisfied. A Dauerrechnung is used when supplies continue over multiple billing periods under an ongoing contractual relationship. Instead of issuing a separate invoice for each period, one Dauerrechnung can cover the recurring supply.
A typical example is commercial rent. A landlord must provide premises continuously and charge the tenant a recurring monthly amount. Where the applicable requirements are met, the Dauerrechnung can cover these recurring rental payments.
Monthly payment alone does not make an invoice a Dauerrechnung. It must relate to a continuing contractual relationship and contain the required invoice information. This distinction is important when applying recurring invoice requirements in Germany, because payment frequency alone does not determine the invoice treatment.
A Dauerrechnung also differs from a Sammelrechnung. A Sammelrechnung combines several separately supplied transactions into one invoice, while a Dauerrechnung covers recurring supplies under a continuing contractual relationship.
The recurring nature of a Dauerrechnung does not remove the normal invoice requirements. The invoice must contain the required VAT invoice information under the applicable German VAT rules. Where the invoice is an E-Rechnung, those required VAT invoice details must be included in the structured invoice data.
There is no single mandatory template or wording for a Dauerrechnung. The relevant question is whether the invoice and supporting information clearly establish the transaction and continuing contractual relationship.
The underlying contract is important because it establishes the continuing relationship on which the Dauerrechnung is based.
For example, a rental agreement can identify the parties, the premises, the recurring rent and other relevant contractual terms. The agreement can be attached to the invoice where appropriate, although an attachment is not necessarily required in every case.
The invoice and contract should therefore be considered together when determining whether the recurring arrangement is sufficiently clear.
The invoice can clearly state that it is a Dauerrechnung. This helps communicate that the document is intended to cover recurring billing periods under the continuing contractual relationship.
The BMF does not prescribe a fixed wording or mandatory template that every Dauerrechnung must use. Businesses should therefore focus on whether the invoice clearly establishes the intended recurring arrangement and contains the required information.
An invoice identifier is another important element of the arrangement. The BMF guidance indicates that, in relevant circumstances, a unique number already assigned within the contractual relationship can be sufficient.
For example, a property or tenant number serves as an identifier where the circumstances support its use. A separate sequential invoice number does not automatically have to be created for every recurring payment merely because another billing period has started.
The identifier is only one element of the overall invoice requirements. It does not replace the other information that the invoice must contain.
A valid Dauerrechnung can cover multiple billing periods where the underlying conditions remain unchanged. A business therefore does not automatically have to issue a new e-invoice every month simply because the customer makes a monthly payment. The position should be reviewed when something relevant changes.
| Situation | Treatment |
| Recurring service continues unchanged | The existing Dauerrechnung can continue as long as its conditions remain satisfied. |
| Required invoice information changes | The Dauerrechnung must be reviewed and corrected or replaced, as applicable. |
| Recurring price or rent changes | The amount stated in the Dauerrechnung must be updated through a correction or replacement invoice, as applicable. |
| A later discount, rebate or bonus changes the taxable amount | The change should be assessed separately under §17 UStG rather than treated automatically as a correction to the Dauerrechnung. |
Note: This distinction is important because not every change affecting the amount paid is necessarily an invoice correction.
A Dauerrechnung is not permanently valid regardless of what happens to the underlying transaction. The business must review the invoice when information relevant to the invoice requirements changes. The key question is whether the change affects information that the invoice is required to contain. If it does, the existing invoice must be corrected or replaced. These checks form an important part of managing recurring invoice requirements in Germany, particularly where the same invoice continues to be used across several billing periods.
A change to the recurring amount means the existing Dauerrechnung must be reviewed. For example, assume a landlord issues a Dauerrechnung for monthly rent of €10,000. The rent later increases to €11,000 under the contractual arrangement.
The business should not simply continue using the original €10,000 Dauerrechnung for the new amount. The invoice should be assessed and corrected or replaced as applicable so that the invoice information reflects the changed arrangement.
The same principle applies to changes other than the recurring amount. For example, the relevant information may change because of an amendment to the contractual relationship or another change affecting information required on the invoice. The practical test is whether the existing Dauerrechnung still accurately represents the continuing supply and contains the required information. If it no longer does, the invoice should be reviewed and the necessary correction or replacement made.
A later discount, rebate or bonus requires a different analysis when it changes the taxable amount. Such a change does not automatically mean that the original Dauerrechnung was incorrect when it was issued. Instead, the subsequent reduction must be treated separately under §17 UStG.
Finance teams should therefore distinguish between:
Businesses can refer directly to §17 UStG when assessing the VAT treatment of subsequent changes to the taxable amount.
A Dauerrechnung and the German e-invoice requirement address two separate aspects of invoicing. The Dauerrechnung determines whether one invoice can cover recurring supplies across multiple billing periods. The e-invoice framework determines the format in which that invoice must be issued when a structured e-invoice is required. These requirements should therefore be assessed separately.
An existing Dauerrechnung that was validly issued in a permitted format does not automatically require an additional e-invoice solely because the German e-invoice requirement has been introduced. Where the required invoice information remains unchanged, the existing Dauerrechnung can continue to apply under the applicable rules.
If the transaction is subject to the structured e-invoice requirement, the existing Dauerrechnung must comply with the applicable e-invoicing requirements. However, an unchanged Dauerrechnung validly issued in a permitted older format does not need conversion solely because e-invoicing becomes mandatory.
The applicable transition periods and issuance deadlines determine when a structured e-invoice is required. The Dauerrechnung rules, in turn, determine whether one invoice can cover recurring billing periods. Businesses can refer to Germany’s e-invoicing deadlines for the applicable dates, the €800,000 turnover threshold and transition provisions.
There is no separate technical e-invoice format specifically for a Dauerrechnung. Its recurring nature does not create a new technical standard.
Where a structured e-invoice is required, the Dauerrechnung must meet the same applicable structured e-invoice requirements as other qualifying invoices. In other words, a Dauerrechnung as an E-Rechnung must satisfy the applicable structured invoice requirements; its recurring nature does not create a separate format.
Germany's e-invoice framework is based on structured invoice data. Depending on the applicable requirements and transaction, formats such as XRechnung and qualifying ZUGFeRD versions can be relevant. A simple PDF does not become an E-Rechnung merely because it is sent electronically. The technical format must be assessed separately from the question of whether the invoice can function as a Dauerrechnung.
The main operational issue is change control. A Dauerrechnung can remain applicable across multiple billing periods, but finance teams still need to monitor the underlying contract and invoice information. A practical control framework should cover four areas:
Businesses should also retain invoices in accordance with the applicable German retention requirements. Under §14b UStG, invoices must generally be retained for eight years. The retention period begins at the end of the calendar year in which the invoice was issued. For an E-Rechnung, the original structured invoice data should also be preserved. The statutory retention requirement can be reviewed in §14b UStG.
Consider a Germany-based company renting commercial premises. The landlord has opted to charge VAT on the rent and charges €10,000 per month before VAT under a continuing rental agreement. The landlord issues an e-invoice for the rental arrangement as a Dauerrechnung. The first e-invoice either includes the rental contract as an attachment or clearly identifies itself as a Dauerrechnung. The required VAT invoice information is included in the structured invoice data.
The Dauerrechnung can continue to cover the monthly rent while the rental arrangement and required invoice information remain unchanged. A new e-invoice does not have to be issued simply because another monthly billing period begins.
If the rent increases from €10,000 to €11,000, however, the existing Dauerrechnung must be corrected or replaced so that the invoice reflects the new recurring amount.
If the landlord later grants a discount that reduces the taxable amount, this is treated separately under §17 UStG rather than as a correction of the original Dauerrechnung.
A Dauerrechnung can simplify recurring invoicing where a continuing contractual relationship meets the applicable BMF conditions. One e-invoice can cover the recurring service, but businesses should review the arrangement whenever relevant invoice information changes. Later adjustments to the taxable amount should be assessed separately under §17 UStG.
The recurring invoice should also fit into the business's wider approach to e-invoicing in Germany, including invoice formats, deadlines and retention. Businesses looking at the wider requirements can use Germany’s e-invoicing framework to understand how recurring invoicing fits into the broader process.
Yes. A Dauerrechnung can cover recurring payments where the supply arises from a continuing contractual relationship and the applicable invoice requirements are satisfied.
Not automatically. Where a valid Dauerrechnung continues to cover the same recurring arrangement, a separate new invoice number does not necessarily have to be issued for every billing period.
The existing Dauerrechnung should be reviewed. If the change affects required invoice information, the invoice must be corrected or replaced.
A PDF is not a structured E-Rechnung under the German e-invoice definition. However, transition provisions may allow other invoice formats for certain transactions during the applicable transition period.
No. A Dauerrechnung covers recurring supplies under an ongoing contractual relationship. A Sammelrechnung combines multiple separately supplied transactions into one invoice.
Not necessarily. Where the later discount, rebate or bonus changes the taxable amount, the adjustment should be assessed separately under §17 UStG rather than automatically treated as a correction of the original Dauerrechnung.
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