German VAT invoice requirements

Sun 8th Sep 2013

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


Find out more about German VAT invoices