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To qualify for input tax deduction (Vorsteuerabzug), invoices must contain all the details required by section 14 of the VAT Act (UStG). Simplified rules apply to small-amount invoices (Kleinbetragsrechnungen). For example, the name and address of the recipient of the supply may be omitted. The threshold for small-amount invoices has now been raised retroactively from 1.1.2017 from the previous 150 euros to 250 euros.
The minimum details required on invoices and small-amount invoices for input tax deduction purposes can be found here: www.muenster-stb.de/service/downloads-formulare/ : Minimum details on your invoices