German VAT invoice requirements
Below is a summary of changes to the requirements for German VAT invoices. This follows the Parliamentary approval of a new Act to implement a range of changes to bring German VAT compliance rules into line with the EU VAT Directive and a number of recent court cases. The implementation date for these changes will beimmediately following formal issuance, which should be within the following weeks.
The German VAT changes include:
- The obligation to declare on all invoices when the VAT reverse charge mechanism is used for the supply of services with a company from a different EU member state. This includes when a recipient receives goods, and is responsible for accounting both for the acquisition and sales VAT
- Reverse charge and intra-community supply invoices must now be prepared by the 15th of the month following the supply
- Additional information required for travel services be travel agents etc
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