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How invoice numbers are structured

Structure of invoice numbers

Written by Patric

Invoice numbers are structured as follows:
​YYMMDDNN

Example:

  • 240206011: the year (here 2024)

  • 240206011: the month (here February)

  • 240206011: the day (here the 6th)

  • 240206011: consecutive invoice number for this day (here the 11th invoice)

You can therefore use the invoice number to determine exactly when the invoice was issued.
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Are invoice numbers structured this way permitted?

Yes, of course: the invoice numbers are ascending. Gaps may occur as long as the logic is understandable.

See the German VAT Act (UStG), Section 14, paragraph 4, item 4:
[…] a consecutive number consisting of one or more series of numbers, assigned once by the invoice issuer to identify the invoice (invoice number),

VAT Application Decree (as of 12/2016):

  • “An uninterrupted sequence of invoice numbers issued is not mandatory”

  • “A combination of numbers and letters is also possible.”

  • It is left to the invoice issuer “to decide how many and which separate numbering sequences are created, within each of which an invoice number is assigned only once.”

  • “The individual numbering sequences do not necessarily have to be uninterrupted.”

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