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German VAT invoice requirements

  • Sep 7, 2013 | Richard Asquith

German VAT invoice requirements

Below is a summary of changes to the requirements for German VAT invoices.  This follows the Parliamentary approval of a new Act to implement a range of changes to bring German VAT compliance rules into line with the EU VAT Directive and a number of recent court cases.  The implementation date for these changes will beimmediately  following formal issuance, which should be within the following weeks.

The German VAT changes include:

  • The obligation to declare on all invoices when the VAT reverse charge mechanism is used for the supply of services with a company from a different EU member state.  This includes when a recipient receives goods, and is responsible for accounting both for the acquisition and sales VAT
  • Reverse charge and intra-community supply invoices must now be prepared by the 15th of the month following the supply
  • Additional information required for travel services be travel agents etc

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.