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Legal invoice components

The german law "UStG" §14 regulates which components an invoice must contain in order to be recognized as an invoice by the tax authorities. Here we show these.

We would like to point out that this article only contains references. We are not authorized to make a legally binding statement.

MICE Portal provides the service of invoice clearing and preparation of invoice data for transmission to further processing systems (AirPlus) for numerous customers.

In doing so, MICE Portal may only process invoices that meet the legal requirements.

The statutory invoice components according to § 14 para. 4 UStG at a glance:

  • The full name and address of the supplier and the recipient of the service
  • The tax number issued to the performing entrepreneur by the tax office or the VAT identification number issued to him by the Federal Tax Office
  • The date of issue
  • A sequential number with one or more series of numbers assigned once by the biller to identify the bill 
  • The quantity and type of items delivered or the scope and nature of other performance;
  • The date of delivery or other service or the date of receipt of the advance payment, if this date is fixed and is not identical with the date of issue of the invoice;
  • a) performance and consideration for each tax rate or exemption; 
    b) Any price reduction agreed in advance, unless it is already included in the remuneration;
  • The applicable tax rate and
  • The amount of tax due on the remuneration

Recently, MICE Portal unfortunately receives 9 out of 10 invoices that do not specify the tax rate, currently 0%, 5% or 16%, in the service item. Usually, there is only a total line with the respective tax rate at the end of such an invoice. This is not in accordance with the VAT law and unfortunately we cannot process these invoices and have to send them back. Especially now we want to make sure that the payment of the invoices is fast, this is only possible if you provide us with the appropriate tax rate per service item.


Here you will find a sample calculation to illustrate the above information.

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Please note: All amounts, tax rates, etc. in this article are intended as examples and will not be adjusted according to legal changes or special cases. You can look up current tax rates, for example, at publications of the Federal Ministry of Finance.

 

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