{"id":1635,"date":"2020-12-15T18:39:49","date_gmt":"2020-12-15T16:39:49","guid":{"rendered":"https:\/\/budding.legal\/?p=1635"},"modified":"2020-12-15T18:54:38","modified_gmt":"2020-12-15T16:54:38","slug":"what-information-must-be-included-on-an-invoice-in-germany","status":"publish","type":"post","link":"https:\/\/budding.legal\/en\/what-information-must-be-included-on-an-invoice-in-germany\/","title":{"rendered":"What information must be included on an invoice in Germany?"},"content":{"rendered":"\n<p>You have recently started a new business in Germany and you are excited that you have found your first customers. Now you want to go ahead and issue your first invoices. Before you do so, make sure you have included all  legally required information. <a href=\"https:\/\/dejure.org\/gesetze\/UStG\/14.html\">Section 14 of the German Value Added Tax Act <\/a>(Umsatzsteuergesetz, UStG) stipulates a number of mandatory details for invoices. They include: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Full name and address of the issuer<\/li><li>Full name and address of the recipient<\/li><li>Consecutive invoice number (important!)<\/li><li>Tax number or VAT identification number of the issuer<\/li><li>Date of issue of the invoice<\/li><li>Date of delivery or service<\/li><li>Quantity and type of product delivered or type and scope of service provided<\/li><li>Agreed bonuses, rebates, discounts (if not already included in the stated invoice amount)<\/li><li>Statement of the applicable VAT rate (currently 16 %, as of December 2010)<\/li><li>Statement of net invoice amount in euros and amount of VAT levied, based on net amount, plus a statement of total invoice amount (gross)<\/li><li>Reference to any tax exempt goods or services (or applicable reduced VAT tax rates, e.g. 5 % on books (as of December 2020)<\/li><li>Notice of the recipient\u2018s obligation to maintain a copy of the invoice  for statutory periods, if applicable (e.g. section 14a UStG)<\/li><li>Reference to tax exemption under small business regulation:  Self-employed persons who make use of the small business regulation do  not have to report sales tax. Small entrepreneurs are those whose  turnover in the year of establishment does not exceed 17,500 euros.  Invoices  issued by small entrepreneursmust include a statement that no  VAT is charged a reference to section 19 UStG. To do this, you can  simply add the following sentence to the form: &#8220;In accordance with  section 19 UStG, the invoice amount does not include VAT\u201c (in German). <\/li><\/ul>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group__inner-container\"><\/div><\/div>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>While not mandatory, it is also recommended to formulate a payment term. Tell customers when the invoice amount is due payable (if no particular due date is agreed, an invoice is due payable immediately).  It is, of course, necessary to specify the bank details to which payment should be made. <\/p>\n\n\n\n<p>(Other legal requirements may exist, depending on the particular circumstances). <style type=\"text\/css\"> p, li { white-space: pre-wrap; }<\/style><\/p>\n","protected":false},"excerpt":{"rendered":"<p>You have recently started a new business in Germany and you are excited that you have found your first customers. Now you want to go ahead and issue your first invoices. Before you do so, make sure you have included all legally required information. Section 14 of the German Value Added Tax Act (Umsatzsteuergesetz, UStG) [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1635","post","type-post","status-publish","format-standard","hentry","category-news-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What information must be included on an invoice in Germany? - Udo B\u00fcdding<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/budding.legal\/en\/what-information-must-be-included-on-an-invoice-in-germany\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What information must be included on an invoice in Germany? - Udo B\u00fcdding\" \/>\n<meta property=\"og:description\" content=\"You have recently started a new business in Germany and you are excited that you have found your first customers. 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