{"id":1040,"date":"2025-11-25T08:57:37","date_gmt":"2025-11-25T08:57:37","guid":{"rendered":"https:\/\/steuerberatung-online.com\/rechnungslegung\/"},"modified":"2025-12-01T13:39:36","modified_gmt":"2025-12-01T13:39:36","slug":"proper-invoicing","status":"publish","type":"page","link":"https:\/\/steuerberatung-online.com\/en\/proper-invoicing\/","title":{"rendered":"Proper Invoicing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1040\" class=\"elementor elementor-1040 elementor-828\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02710f6 e-flex e-con-boxed e-con e-parent\" data-id=\"02710f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0331cef elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0331cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Proper Invoicing\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09a25c1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"09a25c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCreating invoices correctly and securing input tax deduction.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3594507 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"3594507\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b327ed7 e-flex e-con-boxed e-con e-parent\" data-id=\"b327ed7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d48c564 e-con-full e-flex e-con e-child\" data-id=\"d48c564\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d159836 elementor-widget elementor-widget-image\" data-id=\"d159836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/11\/Rechnungslegung.webp\" class=\"attachment-large size-large wp-image-1036\" alt=\"Ordnungsgem\u00e4\u00dfe Rechnungslegung &amp; Vorsteuerabzug\" srcset=\"https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/11\/Rechnungslegung.webp 1000w, https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/11\/Rechnungslegung-300x200.webp 300w, https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/11\/Rechnungslegung-768x512.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea6365d e-con-full e-flex e-con e-child\" data-id=\"ea6365d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b56c94 elementor-widget elementor-widget-heading\" data-id=\"7b56c94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What requirements apply to proper invoicing?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cce109b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cce109b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under the German VAT Act, invoices that entitle the recipient to deduct input tax must contain certain minimum information. In addition, special rules apply when issuing invoices for construction services. Below, I will outline the mandatory elements of an invoice and explain what you must observe \u2014 both as the issuer of an invoice and as a recipient entitled to deduct input tax.<\/p><p>\u00a0<\/p><p>If you are unsure whether your invoices meet legal requirements or whether risks exist regarding input tax deduction, I am happy to assist you with personal guidance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80959a6 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"80959a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-849104b e-flex e-con-boxed e-con e-parent\" data-id=\"849104b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c8ece85 e-con-full e-flex e-con e-child\" data-id=\"c8ece85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e884d34 elementor-widget elementor-widget-heading\" data-id=\"e884d34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Issuing invoices \u2013 key tips for proper invoicing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07398a4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"07398a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFor an invoice to be recognized for VAT purposes \u2014 and for the input tax deduction to remain secure \u2014 certain legal requirements must be met. The mandatory information that must be included is defined directly in the German VAT Act. I have summarized the most important points for you below.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cfd516 e-con-full e-flex e-con e-child\" data-id=\"5cfd516\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4f1a64 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e4f1a64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWhen is there an obligation to issue an invoice?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-790e3b4 elementor-align-start elementor-widget-widescreen__width-inherit elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"790e3b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For supplies or other services, particularly those related to real estate.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For services provided to other businesses \u2014 and in certain cases also to private individuals.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4043e3a elementor-align-left elementor-widget elementor-widget-button\" data-id=\"4043e3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7e14e0 e-flex e-con-boxed e-con e-parent\" data-id=\"d7e14e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1ba522c e-con-full e-flex e-con e-child\" data-id=\"1ba522c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14bdb74 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"14bdb74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMandatory information required in every proper invoice\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed0407a elementor-align-start elementor-widget-widescreen__width-inherit elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ed0407a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Full name and address of the supplying business and the recipient  <br>-  A P.O. box or large customer address is sufficient.   <br>-  If multiple business locations exist, any operational address may be used.  <br>-  For input tax deduction, the recipient bears the responsibility for proving postal reachability.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax number or VAT identification number of the supplying business<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bc7a72 e-con-full e-flex e-con e-child\" data-id=\"2bc7a72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bbdf0d elementor-align-start elementor-widget-widescreen__width-inherit elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6bbdf0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Consecutive, unique invoice number <br>-  Numbers, letters, or combinations are permissible.  <br>-  Number ranges may be organized by period, location, or organizational unit.  <br>- For long-term contracts, a single contract number is sufficient.  <br>-  Payment receipts do not require a separate invoice number.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Date of supply or service   <br>-  Also required in cases of partial payments, if different from the invoice date.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Remuneration broken down by tax rates, exemptions, and any reductions  <br>-  Discounts, cash discounts, etc., must be listed separately if not already included.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2b754 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5f2b754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLet me review your existing invoices before risks to your input tax deduction arise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5ed13d e-flex e-con-boxed e-con e-parent\" data-id=\"e5ed13d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a19f59 e-con-full e-flex e-con e-child\" data-id=\"3a19f59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9762987 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9762987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tInvoices consisting of multiple documents\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81bea16 elementor-align-start elementor-widget-widescreen__width-inherit elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"81bea16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">One document must contain the remuneration and the VAT amount.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It must clearly reference all other documents that contain the remaining mandatory details.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30e3c20 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"30e3c20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIf you are unsure whether your invoices contain all required information or whether risks exist regarding your input tax deduction, I am happy to support you personally \u2014 feel free to contact me at any time.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30175a4 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"30175a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ae28f3 e-con-full e-flex e-con e-child\" data-id=\"2ae28f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d1d85a elementor-widget elementor-widget-heading\" data-id=\"0d1d85a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Invoices for advance payments and final invoices<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aca6633 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"aca6633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the exact date of supply or service is not yet known \u2014 for example, with advance or prepayments \u2014 a specific performance date is not required. Instead, the invoice must explicitly state that it relates to a service not yet performed. For regularly recurring payments under long-term obligations, the payment is \u2014 for simplification \u2014 allocated to the period in which it is made.<\/p><p>\u00a0<\/p><p>To ensure that recipients may already claim input tax from advance payment invoices, VAT must also be shown on these invoices. When the final invoice is issued later, all advance payments received \u2014 including the VAT attributable to them \u2014 must be deducted accordingly.<\/p><p>\u00a0<\/p><p>In a personal consultation, I will explain how advance payment and final invoices can be optimally implemented in your company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74f5db1 e-flex e-con-boxed e-con e-parent\" data-id=\"74f5db1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f57c179 e-con-full e-flex e-con e-child\" data-id=\"f57c179\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa9eff4 elementor-widget elementor-widget-heading\" data-id=\"fa9eff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Invoicing \u2013 Billing by Credit Note\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-826ff4f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"826ff4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A credit note is an invoice issued by the recipient of the service. Whether the contractor or the customer issues the invoice can be freely agreed by contract. If it is agreed that the recipient will issue the invoice, this must be made explicitly clear \u2014 in particular through the mandatory use of the term \u201ccredit note.\u201d To avoid misunderstandings, the term \u201ccredit note\u201d should not be used for refunds, cancellations, or discounts.<\/p><p>\u00a0<\/p><p>Tax-exempt transactions or transactions by small businesses may also be invoiced via the credit note procedure. In such cases, the tax number or VAT identification number of the service provider must always be included. The issuer of the credit note must therefore obtain this information from the business partner in advance. The issuer also assigns the consecutive invoice number.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd5c1a7 e-con-full e-flex e-con e-child\" data-id=\"cd5c1a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7613bf9 elementor-widget elementor-widget-heading\" data-id=\"7613bf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Receiving invoices and claiming input tax<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-553677d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"553677d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIf you wish to deduct VAT as input tax from goods or services received, the invoice must meet all of the formal requirements listed above (exception: small-value invoices).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-775b34f elementor-align-left elementor-widget elementor-widget-button\" data-id=\"775b34f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89790a0 e-flex e-con-boxed e-con e-parent\" data-id=\"89790a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-84e3135 e-con-full e-flex e-con e-child\" data-id=\"84e3135\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca08b2 elementor-widget elementor-widget-heading\" data-id=\"9ca08b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Small-value invoices up to \u20ac250<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e32039f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e32039f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under small-value invoices, one understands invoices with a total amount of up to \u20ac250. In the context of invoicing, simplified requirements apply: neither a consecutive invoice number nor further formal details are required. For tax recognition and the right to deduct input tax, it is sufficient if the full name and address of the supplying business, the date of issue, the quantity and type of goods supplied or the scope of the service provided, as well as the remuneration including the VAT amount and the applicable VAT rate are stated. For VAT-exempt transactions, an appropriate reference is sufficient.<\/p><p>\u00a0<\/p><p>Errors in invoicing can also jeopardize the input tax deduction for small-value invoices \u2014 feel free to contact me.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d1ab80 e-con-full e-flex e-con e-child\" data-id=\"7d1ab80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae9fd2 elementor-widget elementor-widget-heading\" data-id=\"0ae9fd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Intra-Community supplies<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44ffb26 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"44ffb26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For intra-Community supplies, proper invoicing requires both your own VAT identification number as the supplier and the VAT identification number of the recipient. Additionally, the invoice must explicitly reference the reverse charge mechanism. The established wording is:<br \/><br \/><\/p><p>\u201cSteuerschuldnerschaft des Leistungsempf\u00e4ngers\u201d<br \/>(\u201cReverse charge \u2013 VAT payable by the recipient\u201d)<br \/><br \/><\/p><p>If you would like to clarify which information your cross-border invoices must contain, I will gladly guide you through the requirements.<br \/><br \/><\/p><p>If you invoice cross-border on a regular basis, I can support you in ensuring legally compliant invoicing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40d7f41 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"40d7f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e76662f e-flex e-con-boxed e-con e-parent\" data-id=\"e76662f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-eb04e52 e-con-full e-flex e-con e-child\" data-id=\"eb04e52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d73c0e elementor-widget elementor-widget-heading\" data-id=\"7d73c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Invoicing in the Construction Sector \u2013 Issuing invoices for construction services\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c97bc4b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c97bc4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When invoicing construction services, it is particularly important to note that the reverse charge mechanism frequently applies. In such cases, it is not the supplying business but the recipient of the service who owes the VAT. This reversal applies especially when the recipient is an entrepreneur who performs or has performed construction services on a sustained basis.<\/p><p>\u00a0<\/p><p>If the recipient presents a valid exemption certificate, it can generally be assumed that the service purchased will be used for their own construction work and that the VAT liability therefore shifts. The same applies if the recipient holds the tax authority\u2019s temporary three-year certificate \u201cUSt 1 TG,\u201d which confirms their ongoing activity in the construction sector.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3357d70 e-con-full e-flex e-con e-child\" data-id=\"3357d70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e2cb17 elementor-widget elementor-widget-heading\" data-id=\"9e2cb17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Repair and maintenance work\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac65c0e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ac65c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tRepair and maintenance work on buildings generally also falls under this rule. It should be noted that maintenance work is considered a construction service only when parts are modified, processed, or replaced. I am happy to review who is liable for VAT on construction services in your specific case.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45b3dee elementor-align-left elementor-widget elementor-widget-button\" data-id=\"45b3dee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd1f0d4 e-flex e-con-boxed e-con e-parent\" data-id=\"bd1f0d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-13845e8 e-con-full e-flex e-con e-child\" data-id=\"13845e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebd5da8 elementor-widget elementor-widget-heading\" data-id=\"ebd5da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Invoicing for deliveries of industrial scrap, precious metals, etc.\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d23a8c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9d23a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWhen invoicing for the delivery of certain goods \u2014 such as scrap metal, industrial waste, mobile phones, tablets, silver, or platinum \u2014 it must be taken into account that the VAT liability generally shifts to the recipient. For these types of deliveries, however, there is a legally defined minimum threshold that must be exceeded for the reverse charge mechanism to apply. If in doubt, you should verify whether this threshold is met.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-828fb9a elementor-align-left elementor-widget elementor-widget-button\" data-id=\"828fb9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9fc0b5d e-con-full e-flex e-con e-child\" data-id=\"9fc0b5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f16b9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f9f16b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the recipient is liable for VAT, the supplier may invoice only the net amount. The invoice must also include the mandatory note: \u201cSteuerschuldnerschaft des Leistungsempf\u00e4ngers\u201d (reverse charge \u2014 VAT payable by the recipient).<\/p><p>\u00a0<\/p><p>If you are the recipient of a construction service and liable for VAT, you must not pay the VAT to the supplier; instead, you must remit it directly to the tax authorities. Special rules apply to declaring such transactions in your VAT advance return and annual return. I will gladly explain how to properly record the VAT paid and claim it as input tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4257cbc e-flex e-con-boxed e-con e-parent\" data-id=\"4257cbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d41b92 elementor-widget elementor-widget-heading\" data-id=\"8d41b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our conclusion on proper invoicing\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f86e566 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f86e566\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Proper invoicing is more than a formal requirement \u2014 it determines whether revenues are recognized for tax purposes, whether input tax can be claimed, and whether tax audits proceed smoothly. Different types of transactions \u2014 such as construction services, intra-Community supplies, advance payments, or small-value invoices \u2014 each require specific information and careful handling. Those who understand and consistently apply the legal requirements avoid financial risks, reassessments, and unnecessary disputes with the tax authorities.<\/p><p>\u00a0<\/p><p>If you would like to review whether your invoicing is complete, legally compliant, and optimized from a tax perspective, I am happy to assist you personally \u2014 feel free to contact me at any time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-700ace0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"700ace0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontaktformular\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Request now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12bc256 e-flex e-con-boxed e-con e-parent\" data-id=\"12bc256\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e8f2905 e-con-full e-flex e-con e-child\" data-id=\"e8f2905\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca1bfc elementor-widget elementor-widget-heading\" data-id=\"1ca1bfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About Invoicing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e07079 elementor-widget elementor-widget-n-accordion\" data-id=\"3e07079\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6500\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6500\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> What is the difference between issuing an invoice and invoicing (Rechnungsstellung vs. Rechnungslegung)? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6500\" class=\"elementor-element elementor-element-8b3fed5 e-con-full e-flex e-con e-child\" data-id=\"8b3fed5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40f285e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"40f285e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tChatGPT:\n\nIssuing an invoice refers to the concrete act of creating and sending an invoice.\nInvoicing (Rechnungslegung) encompasses more \u2014 namely all related legal requirements, documentation duties, processes, and review procedures that ensure invoices are recognized for tax purposes.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6501\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6501\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> What is the difference between accounting (Buchf\u00fchrung) and invoicing (Rechnungslegung)? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6501\" class=\"elementor-element elementor-element-13e2bfb e-con-full e-flex e-con e-child\" data-id=\"13e2bfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12acb68 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"12acb68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBookkeeping records ongoing business transactions systematically.\nInvoicing, on the other hand, describes the correct creation, verification, structuring, and documentation of invoices so that they are legally valid for tax purposes and allow the deduction of input tax.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6502\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6502\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> What is meant by invoicing (Rechnungslegung)? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6502\" class=\"elementor-element elementor-element-65046cc e-con-full e-flex e-con e-child\" data-id=\"65046cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5eb8da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a5eb8da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tInvoicing refers to all legal, organizational, and formal requirements that companies must comply with when issuing, sending, verifying, and storing invoices \u2014 both nationally and internationally.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6503\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6503\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> What are the principles of proper invoicing? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6503\" class=\"elementor-element elementor-element-6bdd355 e-con-full e-flex e-con e-child\" data-id=\"6bdd355\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec65dc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2ec65dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThese include, among other things, mandatory information according to the German VAT Act, clear assignability, consecutive invoice numbers, correct VAT treatment, correct performance date, unchanged retention of records, and transparent verifiability for the tax authorities.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is the difference between issuing an invoice and invoicing (Rechnungsstellung vs. Rechnungslegung)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ChatGPT:\\n\\nIssuing an invoice refers to the concrete act of creating and sending an invoice.\\nInvoicing (Rechnungslegung) encompasses more \\u2014 namely all related legal requirements, documentation duties, processes, and review procedures that ensure invoices are recognized for tax purposes.\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between accounting (Buchf\\u00fchrung) and invoicing (Rechnungslegung)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bookkeeping records ongoing business transactions systematically.\\nInvoicing, on the other hand, describes the correct creation, verification, structuring, and documentation of invoices so that they are legally valid for tax purposes and allow the deduction of input tax.\"}},{\"@type\":\"Question\",\"name\":\"What is meant by invoicing (Rechnungslegung)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Invoicing refers to all legal, organizational, and formal requirements that companies must comply with when issuing, sending, verifying, and storing invoices \\u2014 both nationally and internationally.\"}},{\"@type\":\"Question\",\"name\":\"What are the principles of proper invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"These include, among other things, mandatory information according to the German VAT Act, clear assignability, consecutive invoice numbers, correct VAT treatment, correct performance date, unchanged retention of records, and transparent verifiability for the tax authorities.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88f8f39 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"88f8f39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/steuerberatung-online.com\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c88017 elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"1c88017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/10\/pexels-fauxels-3184292.webp\" class=\"attachment-large size-large wp-image-396\" alt=\"Online Steuerberater \u2013 CleverTax\" srcset=\"https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/10\/pexels-fauxels-3184292.webp 1000w, https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/10\/pexels-fauxels-3184292-300x169.webp 300w, https:\/\/steuerberatung-online.com\/wp-content\/uploads\/2025\/10\/pexels-fauxels-3184292-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Proper Invoicing Creating invoices correctly and securing input tax deduction. Request now What requirements apply to proper invoicing? Under the German VAT Act, invoices that entitle the recipient to deduct input tax must contain certain minimum information. In addition, special rules apply when issuing invoices for construction services. Below, I will outline the mandatory elements [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1040","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/pages\/1040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/comments?post=1040"}],"version-history":[{"count":0,"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/pages\/1040\/revisions"}],"wp:attachment":[{"href":"https:\/\/steuerberatung-online.com\/en\/wp-json\/wp\/v2\/media?parent=1040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}