Invoicing in Germany
Taxable people in Germany are generally required to Issue VAT invoices for supplies made to other taxable persons and legal entities, including exports and intra-community supplies. This responsibility normally does not apply to VAT-exempt supplies.
A VAT invoice is necessary to substantiate a claim for input tax deductibility or reimbursement under the EU refund schemes.
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Full and simplified invoices in Germany
All invoices should follow the same standards set by the German government in order to be admissible. Here is the underlying information an invoice must contain:
Full VAT invoice
- Date of issue.
- Unique sequential number identifying the invoice.
- Customer’s VAT identification number (if the customer is liable for the tax on the transaction).
- Supplier’s full name & address.
- Customer’s full name & address.
- Description of quantity & type of goods supplied or type & extent of services rendered.
- Date of transaction or payment (if different from invoice date).
- VAT rate applied.
- VAT amount payable.
- Breakdown of VAT amount payable by VAT rate or exemption.
- Unit price of goods or services – exclusive of tax, discounts, or rebates (unless included in the unit price).
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Simplified VAT invoice
- Date of issue.
- Supplier’s VAT identification number.
- Type of goods or services supplied.
- VAT amount payable – or the information needed to calculate it.
- Specific, unambiguous reference to the initial invoice and the details that are being amended (on a credit note, debit note, or other document treated as an invoice).
Simplified invoices are permitted for sales of EUR250 or less.
EU rules provide EU countries the freedom to make national decisions. The EU Commission publishes the precise provisions adopted by each EU country on their website.
Within six months, invoices must be issued. Invoices for intra-community supplies and reverse chargeable services rendered by taxable individuals located in the EU must be issued within 15 days of the month in which the goods or services were rendered.
Last Updated: 16/01/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
