Issuing correct Invoices
Full name and address of your company- Full name and address of the service recipient
- Town and date
- Turnover tax identification number
- Consecutive invoice number with one or more rows of digits or letters or a combination of both
- Amount and type of delivered objects or scope of performance
- Time of delivery or other performance (calendar month suffices)
- For payment or prepayment: time at which the amount was received, should the payment be received before the service is rendered, if the time of receipt is set and does not coincide with the date of issue of the invoice.
- Net amount of the delivery or performance
- Turnover tax (19 % or 7 %), the tax amount or, in the event of tax exemption, a reference to the fact that a tax exemption applies to the delivery or performance
- In the event of § 14a of the Turnover Tax Law (UstG), the information included there
- Any premiums or discount agreed in advance, if not included in the remuneration
- Payment target (Date, by when the bank transfer should be received)
Small entrepreneur invoices in accordance with § 19 of the UstG
Even those applying the small entrepreneur regulation have to prepare their invoices according to the above-listed stipulations. They should, however, not invoice any turnover tax; otherwise they have to pay it to the tax office. It is recommended that the following information be included on the invoice: [“Turnover tax is not levied, as small entrepreneur in accordance with § 19 UStG Paragraph 1“].
Even small entrepreneurs require a tax number [Steuernummer] or [turnover tax identification number], which they have to state on their invoice.
Invoices for small amounts of up to 150 euros
- Full name and address of the company
- Town and date (invoice date)
- Amount and type of delivered objects or scope of performance
- Remuneration and tax amount in one sum (gross remuneration)
- Tax rate or, if applicable, indication of tax exemption
Special provisions apply to deliveries and performances in conjunction with real estate, as well as to construction performances. Please contact your chamber (of commerce and industry) or your tax consultant for more information.
Note: As an entrepreneur you are obligated to issue an invoice within six months of rendering performances for another company or a legal entity (municipal authorities, government operations, broadcasting corporations, universities, etc.).
Both internal and external invoices must be kept for ten years.