Examples of compliant cXML invoices and credit notes for Germany.
The German VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
- When setting up your remit-to address , your VAT ID must be in the following format: DE999999999
All tax amounts must include the
alternateCurrencyattributes. The alternate currency must be set to
See Providing Amounts in Local Currency for more info.
Invoice content requirements
DEXX XXXX XXXX XXXX XXXX XX and BIC number (text and digits, combination depending on the issuing bank)
|Invoice Content Field
|The full name of the supplier
|The address of the supplier
|Supplier VAT ID
|The German VAT registration number or German VAT Identification Number of the supplier
|Supplier Fiscal Rep. Name
|The supplier's tax representative's name
|Supplier Fiscal Rep. Address
|The supplier's tax representative's Address
|Supplier Fiscal Rep. VAT ID
|The supplier's tax representative's German VAT Identification Number
|Supplier Co. Reg. Num.
|The supplier's Company Registration Number (or number of registration for a branch)
|Supplier Place of Reg.
|A precise indication of the seat of the company
|Supplier Bank Account No.
|Supplier Remark on liquidation
|Supplier Type of Company
|Supplier Managing Directors
|Supplier Chairman of the Board
|The full name of the buyer
|The address of the buyer
|Buyer VAT ID
|The VAT Identification number of the buyer
|Buyer Fiscal Rep. Name
|The buyer's tax representative's name
|Buyer Fiscal Rep. Address
|The buyer's tax representative's Address
|Buyer Fiscal Rep. VAT ID
|The buyer's tax representative's German VAT Identification Number
|The date of issue of the invoice
|Date of Supply
|The date of the supply of the goods/services. The date of supply should be included on the invoice where it differs from the invoice date
|The number under which the invoice is mentioned in the sales journal of the supplier.
|Tax law reference
|Please also refer to Currency and Conversion below
|Amount payable (VAT excluded)
|Amount payable (VAT included)
|The quantity of the goods supplied or the extent and nature of the services rendered.
|The description/nature of the goods or services
|Unit of Measurement
|Mandatory per VAT rate or exemption (expressed in Euros)
|Applicable VAT rate (per good/service)
|Currency and conversion
|The value of local currency for the purpose of conversion to EUR
|Reference to the reverse charge mechanism
The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service.
|Reference in case supply is exempt from VAT
|Cash Accounting Scheme
|The German VAT invoicing rules do not foresee an invoice statement in this respect.
|Margin scheme reference
The following extrinsics are required to send a compliance-assured German invoice. You may require additional extrinsics specific to your industry or billing situation:
In regards to
suppliers should include this data where the date differs from the
Adding Extrinsics to Your Invoice
for more info.