Mandatory information since 1 July 2013
Credit notes
Wording "Gutschrift" (credit note) – No input VAT deduction without a proper invoice: The input VAT deduction generally requires an invoice containing all mandatory information. Accordingly, no input VAT may be claimed from credit notes that do not meet the new requirements.
Supplies under § 13b UStG (reverse-charge procedure)
Wording "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge): Going forward, the corresponding invoice must include the wording "Steuerschuldnerschaft des Leistungsempfängers". However, the tax authorities will also accept the English term "Reverse-Charge" (see BMF, draft letter dated 10 December 2012, IV D 2 – S 7280/12/10002).
Note: If this information is missing or a different wording is used, this has no impact on the input VAT deduction, as in reverse-charge cases the deduction does not require a proper invoice.
Travel services (§ 25 UStG)
Wording "Sonderregelung für Reisebüros" (special arrangement for travel agents): No input VAT deduction without a proper invoice. The input VAT deduction generally requires an invoice containing all mandatory information. Accordingly, no input VAT may be claimed from invoices that do not meet the new requirements.
Margin scheme (§ 25a UStG)
Wording (depending on the case): "Gebrauchtgegenstände/Sonderregelung" (second-hand goods/special arrangement), "Kunstgegenstände/Sonderregelung" (works of art/special arrangement), or "Sammlungsstücke und Antiquitäten/Sonderregelung" (collectors' items and antiques/special arrangement). No input VAT deduction without a proper invoice. The input VAT deduction generally requires an invoice containing all mandatory information. Accordingly, no input VAT may be claimed from invoices that do not meet the new requirements.
Deadlines
B2B supplies by domestic businesses abroad (reverse-charge procedure)
Invoice by the 15th of the following month (= the month after the supply is carried out)
Intra-Community supplies
Invoice by the 15th of the following month (= the month after the supply is carried out)
Frequently asked questions
Frequently asked questions
Which mandatory information has been required on a credit note (Gutschrift) since 01.07.2013?
Since 01.07.2013, a credit note (Gutschrift) in the VAT sense must explicitly include the wording "Gutschrift". If this information is missing, the document does not qualify as a proper invoice, meaning the recipient cannot claim input VAT deduction from it.
Which wording is mandatory on invoices in reverse-charge cases under § 13b UStG?
The invoice must include the wording "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge). The tax authorities also accept the English term "Reverse-Charge". If the wording is missing, this does not affect input VAT deduction, as a proper invoice is not a prerequisite for deduction in reverse-charge cases.
Which mandatory information is required on invoices for travel services under § 25 UStG?
Since 1 July 2013, invoices for travel services must include the notation "Sonderregelung für Reisebüros" (special scheme for travel agents). Without this information, the invoice is not properly issued and does not entitle the recipient to deduct input VAT.
Which references must appear on an invoice under the margin scheme pursuant to § 25a UStG?
Depending on the case, the invoice must state "Gebrauchtgegenstände/Sonderregelung" (second-hand goods/special scheme), "Kunstgegenstände/Sonderregelung" (works of art/special scheme) or "Sammlungsstücke und Antiquitäten/Sonderregelung" (collectors' items and antiques/special scheme). These references are mandatory; without them, the invoice is not compliant and no input VAT deduction is possible.
By when must invoices for intra-Community supplies and B2B reverse-charge services be issued?
For both intra-Community supplies and B2B services rendered abroad by domestic entrepreneurs (reverse charge), the invoice must be issued no later than the 15th day of the month following the month in which the service was performed.