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  • Last edited on: 14 November 2020
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Germany

Examples of compliant cXML invoices and credit notes for Germany.

Introduction

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 alternateAmount and alternateCurrency attributes. The alternate currency must be set to EUR .

See Providing Amounts in Local Currency for more info.

Invoice content requirements

IBAN number
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
Discount Amount Conditional
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

Extrinsic fields

The following extrinsics are required to send a compliance-assured German invoice. You may require additional extrinsics specific to your industry or billing situation:

  • EarlyPaymentProvisions
  • DueDate
  • ExchangeRate
  • DateOfSupply

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.

Example invoices