Invoice

A bill or invoice is a document that contains a detailed statement on a claim for a delivery of goods or any other service. It can be transmitted on paper or as an electronic document ( via remote data transmission ) and contains information about the performance ( type, amount, date, price), the payment (terms of payment, bank account ) and the issuer (company, address). The recognition of tax bills ( especially those in electronic form) or alternatively from own documents is subject to detailed conditions. The issuance of a bill called billing.

A bill that does not request the recipient to pay, is the pro-forma invoice. This form is used for example for free deliveries in goodwill cases or proof reasons in the case of intra-Community movements.

When applying the credit method, when this has been agreed in advance, an invoice will be issued as a credit by the recipient of delivery or other services.

Account in the German law of obligations

The bill grants the people involved in the trade as a rule any rights or obligations that do not have them already is. In general, a statement neither prerequisite for the development or for the maturity of a performance. Close buyers and sellers, for example, a purchase agreement, in which a purchased item at a specified purchase price is to be sold, as is already clear with the conclusion that mutual obligation to pay benefits ( § 433 BGB). A bill does not require it for the development of performance obligations therefore.

The bill is usually, for example, when buying, not even required to bring the obligation of the buyer to maturity. After the legal requirements are usually in doubt immediately, so due to emergence.

Will a buyer at the seller's goods under warranty: complain (more precisely against defects), the presentation of an invoice for this is not a requirement. The question of whether and when the purchase has taken place in dealing with the claim seller, can instead be provided by any evidence, for example by witnesses. For warranty, the invoice can be relevant. That depends on what is agreed in the terms of warranty.

A right to issue an invoice is civil law - other than in relation to a receipt ( § 368 BGB) and, unlike in tax law (see below) - not specifically regulated by law in the jurisprudence of the Federal Court but acknowledged.

The invoice shall be regularly serves as a justification for the delay of the debtor in accordance with § 286 BGB. The debtor of a claim for payment is in accordance with § 286 Section 3 BGB latest in default if he does not pay within 30 days after the due date and receipt of an invoice or equivalent payment. Then only a consumer must be explicitly stated, in the course of trade of late payment occurs automatically.

Account in the German Commercial Law

On all letters ( and thus also on invoices) a / r ( commercial law / s) businessman / woman or trading company must the company including the legal form filler metal (eg eK, Ltd., etc. ), the place of the commercial establishment, the Court of registration and the number under which the company is registered in the Commercial Register, can be specified.

In addition, must be specified in societies without a natural person as a direct or indirect general partner, all directors or board members (with a particular statement of the Chairman ) and the chairman of the Supervisory Board with the family name and at least one complete first names as well as private companies, the companies of the shareholder.

If (voluntary ) provided information about the capital of a capital company, it must in any case the share capital or share capital and, if not all, to be paid in cash contributions are paid, the total amount of outstanding deposits are given. ( § 37a HGB, § 125a HGB, § 80 AktG, § 35a, respectively Limited Liability Companies Act § 1)

Account in the German sales tax law

Sales Tax accounting obligations

Accounts within the meaning of § 14 UStG in conjunction with § § 31-34 of the sales tax implementing Regulation is any document that is charged with the a supply or other service, regardless of how this document is referred to in commercial transactions. Not to be regarded as statement are papers that relate exclusively to the payment, such as bank statements, reminders, delivery notes.

If a business

• Sales to another trader for his business from, he is obliged to issue an invoice within six months after the service
• A VAT registered business performance or other service in connection with a plot to a non- entrepreneur, he is obliged to issue an invoice within six months after the service. The recipient must the bill, keep a receipt or other supporting document two years.
• Another power to a non- entrepreneurs, he is entitled to issue an invoice

Information required in an invoice

An invoice must include the following ( § 14 para 4 of the UStG ):

• The full name and full address of the supplier and the service recipient
• Payable to the contractor assigned by the Tax Office Tax number or granted to him by the Federal Central Tax Office tax identification number
• The date of issue
• A unique number which easily assigned to a number range can
• The amount and type (commercial name) the goods supplied or the extent and nature of other performance
• The date of delivery or other services, or collection of the consideration or part of the consideration (if the delivery or service is not already running ), whichever date is fixed and is not identical to the issue date of the invoice
• The disaggregated tax rates and tax exemptions individual remuneration (net sales, § 10 Section 1 Sentence 2 UStG) for delivery or other performance as well as any agreed in advance reduction of the fee, if it is not already included in the fee
• The applicable tax rate, and the share attributable to the payment of taxation or in the case of a tax exemption an indication that an exemption applies to the supply or other service, and
• In cases where the operator performs a VAT registered business performance or other service in connection with a plot to a non-entrepreneurs, an indication of the storage obligation of the service recipient.

Submission of the invoice

An invoice can also be transmitted electronically, their authenticity of origin and integrity of the content can be ensured in particular by 1 a qualified electronic signature or 2 Electronic Data Interchange ( EDI), if it is provided in the EDI Agreement relating to the exchange, the use of procedures guaranteeing the authenticity of the origin and integrity of the data or 3 by an in-house control procedures provided that the invoice recipient of the electronic invoice agrees.

Storage of invoices

The entrepreneur has a double invoices issued by it and all the invoices which he has received, when ten years. The invoices must be readable for the entire period. Subsequent additions or changes are permitted. The retention period begins at the end of the calendar year in which the invoice is issued.

Invoices for small amounts

According to § 33 UStDV simplified rules apply to an invoice, the total amount of 150 EUR (including VAT) does not exceed (low-value invoice). This must include at least the following information:

• The full name and full address of the supplier,
• The date of issue,
• The amount and nature of the goods supplied or the extent and nature of other performance and
• Remuneration and the related tax amount for the supply or other service in a lump sum as well as the applicable tax rate or in the case of a tax exemption an indication that an exemption applies to the supply or other service.

Thus fall against a full account away especially beneficiaries, the tax number, invoice number and the period of performance.

Similar facilities are available for tickets as bills ( § 34 UStDV ).

Tabulated summary

Full name and full address of the supplier.

Full name and address of the recipient.

The payable to the contractor assigned by the Tax Office Tax number and / or granted to him by the Federal Office of Finance tax identification number.

A number with one or more series, which uniquely identifies the invoice from the biller ( since 2/ 2008, shall be the number no longer be consecutive ).

The amount and type (commercial name) the goods supplied or the extent and nature of the other service.

The date of delivery or other services, or collection of the consideration (even if it is identical to the issue date of the invoice).

The breakdown by individual tax rates and tax exemptions Net fee.

The applicable tax rate.

The applicable tax rate and the share attributable to the fee amount of tax.

In the case of a tax exemption an indication that an exemption applies to the supply or other service. It is sufficient, the grounds for exemption to name (eg, " small business regulation "); a designation of the rule ( in this case, " § 19 " ) is not required.

An indication of the retention requirements of the recipient (for construction work).

*) With bills to 31 December 2006 was the limit of 100.00 / € 100.01.

Violation of accounting duties

A breach of the obligation to issue invoices or against the ten- year retention requirement is punishable by a fine of up to 5,000 euros, a violation of the two-year retention period (which can only be committed by a non-entrepreneurs ) with a fine of up to 500 euros ( § 26a Abs. 2 UStG).

Arrange the beneficiary and the contractor to provide the services without an invoice ( so-called no -bill denied ), in violation of the contractor against his sales tax bill obligations. If this is done with the intention to avoid tax in this way, the agreement also serves an under § 370 AO criminal tax evasion of the entrepreneur. Business Background Without such a statement - agreement are usually benefits to non- deduction right people, as individuals or those entrepreneurs who do not provide turnover tax benefits ( as in the type of income rental and leasing, unless opted for VAT ). The beneficiary pays for lack of calculating the sales tax less, the contractor may lack an accounting recording of the payment transaction shorten the taxes ( income, corporate income and trade tax ).

In order to curb this widespread practice, was extended to land -related services in 2004 parallel to the Act to intensify the fight against undeclared work and the related tax evasion ( SchwarzArbG ) the turnover tax obligation to issue an invoice in general - the main use case of no -bill dispute in the practice - and a two-year retention requirements for non-entrepreneurs introduced. Under civil law draws a measure taken for the purpose of tax evasion without -bill agreement in principle, the nullity of the work or other contract ( for breach of a law, § 134 BGB, and common decency, § 138 BGB ) to itself, where the Federal Court in already completed contracts, the ineffectiveness effects relying on the principle of good faith limited.

Invoice / receipt

An invoice documenting the existence of a claim, confirmed an acknowledgment that a debt is extinguished (for example, by making a payment ).