What are the German VAT invoice requirements?

The German tax law and VAT invoicing requirements are both very strict. The German rules conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

An invoice which is subject to the German VAT must include at least the following information:

• Date of issue,
• A unique, sequential number,
• The VAT number or the VAT ID number of the supplier / service provider,
• Full address of the supplier / service provider and the customer,
• Full description of the goods or services provided,
• Details of quantities of goods, if applicable,
• The date of the supply or the date of the service provided,
• The net, taxable value of the supply / service,
• The VAT rate applied and the amount of the VAT,
• Specific details to support zero VAT – export, reverse charge or intra community supply,
• The total, gross value of the invoice.

Only if all these above requirements are fulfilled a VAT refund for the customer is possible, or a zero rated invoice can be issued.

amavat Europe can provide assistance by reviewing your invoices according to the German VAT law.