The entrepreneur’s proper invoicing for their services is not only relevant for taxation, but is also the calling card of every entrepreneur. Moreover, it is a reflection of the professionalism that is shown in the execution of the entrepreneur’s services; services which are completed with a proper invoice.
In principle, invoices must have the following formal requirements (minimum information):
It should also be noted that in the case of an invoice whose total amount exceeds €10,000.00 gross, the VAT ID number of the recipient of the service, or the recipient of the delivery must also be stated.
In times of digitalization, the necessary criteria for an electronic invoice must also be taken into account. An electronic invoice is an invoice that is issued and received in an electronic format (e.g. email, fax). Furthermore, an electronic invoice is considered an invoice if the following criteria are met, in addition to the formal requirements listed above:
If an invoice is transmitted both electronically (e.g. by e-mail) and in paper format, this must be referred to on the invoice in order to avoid multiple VAT liability, based on the invoice(s).
Of course, we will be by your side, if you have any questions. To make an appointment for a Zoom Meeting, or with us in person, e-mail: email@example.com or call 01-513 79 00-0.
Über Öko-Sonderausgabenpauschale, Investitionsfreibetrag § 11 EStG, Photovolt...
Fintech Week 2023
Wie können Sie Ihr Unternehmen erfolgreich steuern?
Update aus dem Bereich des Immobilienrechts ein - dabei werden Immobilien aus...