Article: Quality requirements for invoices
The quality of your invoice is key to its timely processing.
Good to know: Basic information about invoices
- Please send the invoice in XRechnung format unless an exception mentioned here applies.
- The invoice must contain the required tax information in accordance with Section 14 (4) of the German Value Added Tax Act (Umsatzsteuergesetz, "UstG"), as amended from time to time, and additional information (see below).
- In the XRechnung format, the invoice details are entered in the standard fields defined by the KoSIT (Coordination Office for IT Standards).
- For lease settlements, please refer to the requirements under IFRS 16 in the fact sheet provided.
- Documents with further information are available in the download area.
Additional information in the invoice
- Invoice recipient and client including full address
- Full company name of the invoicing party (as entered in the commercial register)
- Name and e-mail address of the client
- Valid order number, if available
- Only one order per invoice is permitted
- Date or period of delivery or service
- Item number (consecutive)
- Description of material/description of delivery or service
- Delivery note number(s) for delivery/deliveries
- Billed quantity with unit of measure
- Price per unit and total price of the billing item
- Currency (ISO code, e.g. EUR, CHF, USD)
- Terms of payment
- IBAN (BIC) with account holder
- Terms of delivery in accordance with Incoterms
- Country of dispatch (if not Germany)
- If applicable, account assignment details provided by the client
- Supporting documents (embedded)
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