The German VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
- When setting up your remit-to address, your VAT ID must be in the following format: DE999999999
- All tax amounts must include the
alternateCurrencyattributes. The alternate currency must be set to
See Providing Amounts in Local Currency for more info.
Invoice content requirements
DEXX XXXX XXXX XXXX XXXX XX and BIC number (text and digits, combination depending on the issuing bank)
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier VAT ID||Mandatory||The German VAT registration number or German VAT Identification Number of the supplier|
|Supplier Fiscal Rep. Name||Conditional||The supplier's tax representative's name|
|Supplier Fiscal Rep. Address||Conditional||The supplier's tax representative's Address|
|Supplier Fiscal Rep. VAT ID||Conditional||The supplier's tax representative's German VAT Identification Number|
|Supplier Co. Reg. Num.||Mandatory||The supplier's Company Registration Number (or number of registration for a branch)|
|Supplier Place of Reg.||Mandatory||A precise indication of the seat of the company|
|Supplier Bank Account No.||Mandatory|
|Supplier Remark on liquidation||Conditional|
|Supplier Type of Company||Mandatory|
|Supplier Managing Directors||Mandatory|
|Supplier Chairman of the Board||Mandatory|
|Buyer Name||Mandatory||The full name of the buyer|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer VAT ID||Conditional||The VAT Identification number of the buyer|
|Buyer Fiscal Rep. Name||Conditional||The buyer's tax representative's name|
|Buyer Fiscal Rep. Address||Conditional||The buyer's tax representative's Address|
|Buyer Fiscal Rep. VAT ID||Conditional||The buyer's tax representative's German VAT Identification Number|
|Invoice Date||Mandatory||The date of issue of the invoice|
|Date of Supply||Conditional||The date of the supply of the goods/services. The date of supply should be included on the invoice where it differs from the invoice date|
|Invoice Number||Mandatory||The number under which the invoice is mentioned in the sales journal of the supplier.|
|Tax law reference||Conditional|
|Currency||Recommended||Please also refer to Currency and Conversion below|
|Net Total||Mandatory||Amount payable (VAT excluded)|
|Gross Total||Conditional||Amount payable (VAT included)|
|Quantity||Mandatory||The quantity of the goods supplied or the extent and nature of the services rendered.|
|Description||Mandatory||The description/nature of the goods or services|
|Unit of Measurement||Recommended|
|Taxable Amount||Mandatory||Mandatory per VAT rate or exemption (expressed in Euros)|
|VAT Rate||Conditional||Applicable VAT rate (per good/service)|
|VAT Amount||Conditional||VAT Payable|
|Currency and conversion||Strongly Recommended||The value of local currency for the purpose of conversion to EUR|
|Reference to the reverse charge mechanism||Conditional||
The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service.
|Reference in case supply is exempt from VAT||Conditional|
|Cash Accounting Scheme||The German VAT invoicing rules do not foresee an invoice statement in this respect.|
|Margin scheme reference||Conditional|
The following extrinsics are required to send a compliance-assured German invoice. You may require additional extrinsics specific to your industry or billing situation:
In regards to
DateOfSupply suppliers should include this data where the date differs from the invoiceDate. See Adding Extrinsics to Your Invoice for more info.
Article type: Reference
- Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Germany.
- Simple Unbacked Invoice (Contract Based)Sample cXML unbacked invoice that's based on a contract and the corresponding PDF version for Germany.
- Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Germany.
- Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Germany.
- Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Germany.
- Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Germany.
- Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Germany.
- Invoice with Line Level TaxationSample cXML invoice with line level taxation and the corresponding PDF version for Germany.
- Invoice with DiscountSample cXML invoice with a discount and the corresponding PDF version for Germany.
- Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Germany.
- Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Germany.