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
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 17, 2019
The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers from 1 October 2019.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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