German VAT invoice requirements
Date of issuance and storage of German invoices
German VAT invoices must be issued at the latest six months after the taxable supply. Invoices must be stored for eight years. Germany, like all EU member states, now permits the use of electronic invoices under certain conditions.
German invoice requirements
- Invoices must contain at least the following basic information:
- Date of issuance
- A unique, sequential number
- VAT number of the supplier
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- A date of the supply if different from the invoice date
- The net, taxable value of the supply
- The VAT rate applied, and the amount of VAT
- Details to support zero VAT – export, reverse charge or intra-community supply
- The total, gross value of the invoice
Latest German news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 18, 2018
Germany has extended the timetable for the implementation of consignment stock VAT registration simplification until the start of 2019....
November 12, 2018
On 9 November 2018, the German Parliament passed a new law making online marketplaces potential liable for unpaid VAT by third-party merchants on their platforms....
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