Rechnung gemäß § 14 UStG (EN)

Definition

An invoice according to § 14 UStG is a correctly issued invoice under German tax law that must contain certain mandatory information. It serves as the legal basis for your claim and is essential for tax accounting. The invoice must include details such as invoice date, consecutive number, names and addresses of service provider and recipient, quantity and price of the service, as well as tax rate and amount. If these details are missing, the invoice is invalid for tax purposes and can lead to additional payments and penalties.

Invoice Creation Process

flowchart TD     A[Service provision] --> B{Create invoice}     B --> C[Add mandatory information]     C --> D[Calculate tax rate]     D --> E[Assign invoice number]     E --> F[Send invoice]     F --> G[Check payment receipt]     G --> H{Payment made?}     H -->|Yes| I[Finalize invoice]     H -->|No| J[Send reminder]     J --> G 

In Context

• Typically used together with VAT return
• Related to: VAT, input tax deduction, invoice date, invoice number
• Example use: Invoice for services rendered or goods delivered