What should an invoice look like

What should an invoice look like

What should an invoice look like

Overview of the different types of invoices and their requirements

Basic Invoice Requirements

  • Your Information:

    • Full name and business address.

    • Tax number (business, not personal)

    • VAT ID.

  • Client Information:

    • Full name and address of the client.

  • Invoice Details:

    • Invoice date.

    • Consecutive invoice number.

    • Description, quantity, and type of goods/services provided.

    • Date or period when the service was performed or goods delivered.

    • Pricing details, including tax rates and agreed discounts.

    • Net amount, VAT amount (if applicable), and total gross amount.

  • Additional Information:

    • If applicable, a reference to the reason for tax exemption.

    • Payment instructions, such as bank details.

    • Optional: Agreed discounts, payment terms (e.g., due within 30 days).

You can choose the invoice number or its format (doesn't matter if it's 0001, 0002, 0003 or 20130101, 20130102, 20130103) as long as they are sequential.

Special Cases

  • Domestic Small Amount Invoices (< €250):

    • You may omit the client's name and address, tax number, VAT-ID, consecutive invoice number, period of performance or delivery date, and detailed tax breakdown.

  • Invoicing as a Kleinunternehmer:

    • If you qualify as a small business owner under the Kleinunternehmerregelung, you don't charge VAT.

    • Include a statement like "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."

  • Invoicing International Clients:

    • Within the EU: Do not apply VAT. Use the Reverse Charge procedure.

    • Outside the EU: VAT application varies.

What if your customer issued the invoice?

In cases where your customer issues the invoice, it has to say credit note and credit note date instead of invoice and invoice date. This is also known as "Purchase Order" in the US.

Legal and Procedural Aspects

  • Legal Obligation: Issue an invoice within six months of service/goods delivery.

  • Record Keeping: Maintain invoice records for 10 years.

  • Delivery Mode: Invoices can be sent by post or electronically.

  • Simplified Invoices: For amounts under €250, fewer details are required, but it's good practice to include all standard elements.

Creating Invoices

Given the upcoming e-invoicing regulation it makes sense to find a software solution. You can use Norman to create compliant invoices for free.

Norman tax guides are provided without liability and do not constitute financial advice. 

Basic Invoice Requirements

  • Your Information:

    • Full name and business address.

    • Tax number (business, not personal)

    • VAT ID.

  • Client Information:

    • Full name and address of the client.

  • Invoice Details:

    • Invoice date.

    • Consecutive invoice number.

    • Description, quantity, and type of goods/services provided.

    • Date or period when the service was performed or goods delivered.

    • Pricing details, including tax rates and agreed discounts.

    • Net amount, VAT amount (if applicable), and total gross amount.

  • Additional Information:

    • If applicable, a reference to the reason for tax exemption.

    • Payment instructions, such as bank details.

    • Optional: Agreed discounts, payment terms (e.g., due within 30 days).

You can choose the invoice number or its format (doesn't matter if it's 0001, 0002, 0003 or 20130101, 20130102, 20130103) as long as they are sequential.

Special Cases

  • Domestic Small Amount Invoices (< €250):

    • You may omit the client's name and address, tax number, VAT-ID, consecutive invoice number, period of performance or delivery date, and detailed tax breakdown.

  • Invoicing as a Kleinunternehmer:

    • If you qualify as a small business owner under the Kleinunternehmerregelung, you don't charge VAT.

    • Include a statement like "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."

  • Invoicing International Clients:

    • Within the EU: Do not apply VAT. Use the Reverse Charge procedure.

    • Outside the EU: VAT application varies.

What if your customer issued the invoice?

In cases where your customer issues the invoice, it has to say credit note and credit note date instead of invoice and invoice date. This is also known as "Purchase Order" in the US.

Legal and Procedural Aspects

  • Legal Obligation: Issue an invoice within six months of service/goods delivery.

  • Record Keeping: Maintain invoice records for 10 years.

  • Delivery Mode: Invoices can be sent by post or electronically.

  • Simplified Invoices: For amounts under €250, fewer details are required, but it's good practice to include all standard elements.

Creating Invoices

Given the upcoming e-invoicing regulation it makes sense to find a software solution. You can use Norman to create compliant invoices for free.

Norman tax guides are provided without liability and do not constitute financial advice. 

Basic Invoice Requirements

  • Your Information:

    • Full name and business address.

    • Tax number (business, not personal)

    • VAT ID.

  • Client Information:

    • Full name and address of the client.

  • Invoice Details:

    • Invoice date.

    • Consecutive invoice number.

    • Description, quantity, and type of goods/services provided.

    • Date or period when the service was performed or goods delivered.

    • Pricing details, including tax rates and agreed discounts.

    • Net amount, VAT amount (if applicable), and total gross amount.

  • Additional Information:

    • If applicable, a reference to the reason for tax exemption.

    • Payment instructions, such as bank details.

    • Optional: Agreed discounts, payment terms (e.g., due within 30 days).

You can choose the invoice number or its format (doesn't matter if it's 0001, 0002, 0003 or 20130101, 20130102, 20130103) as long as they are sequential.

Special Cases

  • Domestic Small Amount Invoices (< €250):

    • You may omit the client's name and address, tax number, VAT-ID, consecutive invoice number, period of performance or delivery date, and detailed tax breakdown.

  • Invoicing as a Kleinunternehmer:

    • If you qualify as a small business owner under the Kleinunternehmerregelung, you don't charge VAT.

    • Include a statement like "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."

  • Invoicing International Clients:

    • Within the EU: Do not apply VAT. Use the Reverse Charge procedure.

    • Outside the EU: VAT application varies.

What if your customer issued the invoice?

In cases where your customer issues the invoice, it has to say credit note and credit note date instead of invoice and invoice date. This is also known as "Purchase Order" in the US.

Legal and Procedural Aspects

  • Legal Obligation: Issue an invoice within six months of service/goods delivery.

  • Record Keeping: Maintain invoice records for 10 years.

  • Delivery Mode: Invoices can be sent by post or electronically.

  • Simplified Invoices: For amounts under €250, fewer details are required, but it's good practice to include all standard elements.

Creating Invoices

Given the upcoming e-invoicing regulation it makes sense to find a software solution. You can use Norman to create compliant invoices for free.

Norman tax guides are provided without liability and do not constitute financial advice. 

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