Invoices from companies with fixed rates – what you need to take into account

A fixed-rate company invoice must contain the following information:

• Name and address of the implementing and delivering company.
• The name and address of the customer or other service recipient, for invoices with a total amount exceeding €10,000, and the UID number of the service recipient.
• The quantity and trade designation of items delivered or the type and scope of other services.
• Day of delivery or service.
• Payment for delivery or service.
• – The amount of tax due on the bonus.
• Release Date.
• A sequential number that is assigned once to identify the invoice.
• The UID number issued to the company by the tax office or the note “Average tax rate 13%”.
• For invoices whose total amount does not exceed 400 EUR (incl. VAT) (invoices for small amounts), points 2 and 6 above (the amount of duty and tax in one amount is sufficient, note: “incl. VAT at 13%)), 8 9 should not be included.

notice: If a company separately shows the amount of tax on the invoice for a delivery or other service that it does not owe on sales under this federal law, it owes an exclusion of that amount based on the invoice.

• Corrects the invoice to the purchaser of the delivery or other service recipient accordingly or
• There is no risk to tax revenue because the delivery or other service was provided exclusively to end consumers who are not entitled to deduct input tax.