Invoicing requirements for Germany

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About this article

This article can be edited by any user by clicking "Edit" at the top of this page. We invite you to collaborate with this article and help other translators to know how to issue invoices in Germany.

You can discuss with other ProZ.com users about invoicing requirements in Germany at the following forum thread: Invoicing in Germany

Invoice sample

Click here to see an invoice sample in Germany

Information that invoices must contain

  • Full name of the service provider.
  • Complete address of service provider.
  • Full name of recipient.
  • Complete address of recipient.
  • Service provider's tax number (Steuernummer) or VAT ID (for those liable for VAT).
  • Recipient VAT number, if recipient is VAT-registered.
  • The date of issue of the invoice.
  • For all invoices, a unique (alpha)numerical identifier (a simple serial number suffices).
  • A brief description of the service(s) provided.
  • The date or period during which the service was provided.
  • An itemised list of each service provided with the unit price (e.g. €65 per hour), the total amount for each service, and the grand total, or a fixed charge, without VAT.
  • For a final invoice, all advance payments (for which invoices also have to be issued).
  • The amount of VAT and the rate applied. If VAT does not apply (only for those liable for VAT), a simple statement explaining why.
  • The (grand) total including VAT.
  • Any discount granted before VAT and the discount rate applied.

Information based on this article

For further information read: this article

Taxes

If you live and work in Germany and have to issue invoices to German clients, you will have to charge 19 percent of VAT or Mehrwertsteuer (MwSt.), which in turn you will have to forward to the tax authorities each quarter or each year, unless you are classified as a "Kleinunternehmer" (with less than 17,500 / 50,000 Euros annual revenue). See also: § 19 Umsatzsteuergesetz (UStG)

Invoice template

The ProZ.com Invoicing tool offers a variety of invoice templates that can be used to generate invoices in HTML or/and PDF formats.

Other invoice examples can be found at: http://office.microsoft.com/de-de/templates/CT101172551031.aspx

Related documents

http://www.pkv-selbstvergleich.de/Kleinunternehmer.htm

Discussion related to this article

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