With §§ 14 and 14a UStG, the legislature places numerous requirements for a proper invoice. Their existence is relevant in a wide variety of respects, for example as a prerequisite for proper accounting (GoBD) or for the use of the input tax deduction according to § 15 UStG. We show briefly what content an invoice must have and deal with relevant special cases!
An invoice is invoiced by the entrepreneur for a delivered delivery or other service in the sense of VAT (§ 14 (1) sentence 1 UStG). It does not matter how the document is described in business transactions (for example, as “billing” or “invoice”). Private individuals can also issue invoices, the purpose here rather being the verifiability of expenses incurred.
If you as an entrepreneur purchase an item from a private person who does not show sales tax, you should therefore also demand an invoice for the purpose of proof of business expenditure.
The entrepreneur (here the law applies exclusively to entrepreneurs within the meaning of § 2 UStG, private individuals are therefore excluded)
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.