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Part 4: Being self-employed in Germany - How to create legally correct invoices!

After rendering services to your client or after selling a product you need to prepare an invoice. The invoice can be sent to your client via post or electronically. To avoid any mistakes in the following we will inform you about the mandatory contents which should be included in an invoice to be legally correct.

bullet General information on invoices

bullet Mandatory invoice details

Acc. to § 14 VAT law an invoice should contain the following information:

bullet Mandatory invoice details for small amount invoices up to 250 € (Kleinbetragsrechnungen)

As of 12th May 2017 the amount for small amount invoices has been increased with retroactive effect to 1 January 2017 to 250 €. Those invoices should contain the following mandatory information:

bullet Invoices for small-business entrepreneur

When being a small-business entrepreneur you are not allowed to show VAT on your invoices. Furthermore you need to add the sentence :”According to Art. 19 VAT Law this invoice does not contain VAT”.

bullet Invoices to clients abroad

When you send invoices to clients abroad but within Europe, it should be checked whether the requirements for a tax free intra-community delivery or tax free intra-community service are fulfilled. In this regard it has to be considered whether the invoice is sent to another entrepreneur (so called B2B invoice) or to a private person (so called B2C invoice).

When you send invoices to clients abroad outside of Europe, it also has to be checked whether it is possible to invoice excluding VAT.
In the above mentioned cases it is advisable to check the VAT liability in each single case.

Please feel free to contact when we should check the requirement of a possible VAT exemption.


Also interesting: Which taxes do I have to pay when being self-employed in Germany?


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