This belongs in an invoice

It never works without bureaucratic hassle, because anyone who wants to be paid for work done must issue an invoice that meets all the important points and obligations.

This article is part of the special feature GründerNavi – for founders and young companies

As an entrepreneur, you are always obliged to issue an invoice within six months of the service being performed if you are acting towards another entrepreneur for their business or a legal entity (of public or private law).

The proportion of digital technologies used continues to grow in the skilled trades. Photo: © Carsten Knospe

The invoice must contain certain mandatory information . If you are supplying an end consumer, there are no mandatory details for the invoice content. However, for VAT reasons, please ensure that your invoices contain the following information.

Checklist: This belongs in an invoice

• Full name and address of your company
• Full name and address of the invoice recipient
• place and date
• Your tax number or the VAT identification number issued to you by the Federal Central Tax Office
• Consecutive invoice number with one or more series of numbers or letters or a combination (so-called invoice number) that you assign once to identify the invoice
• Subject line: Invoice
• If applicable, reference (your order from ...)
• Quantity and type of items delivered or scope of service
• Time/period of delivery or service
• Net amount in euros
• VAT rate (sales tax, usually 19 percent) and the amount of the tax in euros
• In special cases, there are additional obligations listed in Section 14a of the Value Added Tax Act (UStG)
• In the case of tax exemption, an indication that the supply or service is tax-exempt
• Bonuses and discounts agreed in advance if not included in the remuneration
• Reference to the two-year retention period for deliveries of works or services in construction or expansion to private customers
• Payment due date (date by which the transfer should be received)
• Complete and correct bank details