The amount of sales tax may only be invoiced if the following requirements are met:

The turnover must be taxable in Germany

In principle, sales are taxable if deliveries and other services are performed by an entrepreneur in Germany against payment within the scope of his company.

The turnover must be taxable but not tax-free

In principle, it is not tax-exempt if none of the tax exemptions listed in the catalog of tax exemptions (§4 UStG) come into question. The amount of sales tax is based on the applicable tax rate in percent, which is multiplied by the remuneration (net amount).

If too little sales tax is invoiced, the supplier still owes the amount that should have been correctly reported. If too much sales tax is billed, the excess amount shown must also be paid to the tax office. Correcting incorrect invoices is possible if certain conditions are met.

Exception: the so-called small business regulation

What do I have to consider when sending an invoice by email?

In the case of invoices sent electronically (e.g. by email), the legislature insists that the authenticity of the origin and the integrity of the content must be guaranteed.

In practice, the invoice to be sent is first converted into a PDF file and then signed using signature software, i.e. a test file is created in which certain features of the invoice and the invoice sender are encrypted. Both files are sent together and later enable the recipient to check that the invoice is intact.

Entrepreneurs, where the bosses still write the invoice themselves Are you fed up with the endless troubles and mistakes of “Word Copy & Paste” writing? Do you shy away from the costs and unnecessary functions of expensive billing software? “Then write bills. Easy, secure, online. As you calculate sales tax you can find the results perfect there.

What happens if sales tax is accidentally charged?

a) If an entrepreneur has shown a higher tax amount in an invoice for a delivery or other service than he owes according to the sales tax law for sales (incorrect tax ID), he also owes the additional amount.

b) Anyone who shows a tax amount separately in an invoice, although they are not entitled to show the tax separately (unauthorized tax ID), owes the amount shown. The same applies if someone accounts like a performing entrepreneur and shows a tax amount separately, although he is not an entrepreneur or does not perform a delivery or other service.

Corrections can be made for both incorrect and unauthorized tax IDs if certain requirements are met.

What are the special requirements for invoices to foreign entrepreneurs?

Invoices to foreign entrepreneurs can contain some legal pitfalls. You can bypass them easily. »Click here and start writing your foreign invoices securely from the tax office!