- Articles of association, certificate of incorporation,
- Power of attorney (PoA) in case of companies established outside of Germany,
- Certificate of registration
- Signature specimen and
- The excerpt from the commercial register.
Description of business activity may also be required depending on the competent tax authority.
The VAT declarations are to be submitted by the 10th day of the month following the relevant period:
- If quarterly filing is in place, the declarations are due by 10th April, 10th July, 10th October and 10th January.
- If monthly filing is applicable, declarations are due by 10th February, 10th March, 10th April, 10th May, 10th June, 10th July, 10th August, 10th September, 10th October, 10th November, 10th December and 10th January
If the 10th of a month is a Saturday, a Sunday or a national holiday, the deadline is extended until the end of the next working day.
The first VAT return period is determined in the letter of registration by the local tax office.
An invoice must contain the following information:
- The full name and address of the supplier and the recipient of the service,
- The tax number issued to the supplier by the tax office or the VAT identification number issued to him by the Federal Central Tax Office,
- The date of issue
- A consecutive number with one or more series of numbers, which is assigned once by the issuer of the invoice to identify the invoice (invoice number),
- The quantity and type (customary commercial description) of the goods supplied or the scope and type of other service,
- The date of the supply or other service; in the cases of paragraph 5, first sentence, the date of receipt of the consideration or part of the consideration, provided that the date of receipt is issue of the invoice,
- The consideration for the supply or other service (section 10), broken down according to tax rates and individual tax exemptions, as well as any reduction of the consideration agreed in a consideration,
- The applicable tax rate as well as the amount of tax due on the consideration or, in the case of a tax exemption, an indication that a tax exemption applies to the supply or other service,
- In the cases of section 14b (1) sentence 5, a reference to the duty of the recipient of the supply to keep records; and
- In cases where the invoice is issued by the recipient of the supply or by a third party appointed by him in accordance with paragraph 2, sentence 2, the indication “credit note”.
Please refer to §14 and §14a UStG for special requirements. In case of reverse charge, intra-community transactions etc, the invoice should contain a respective notice.
The following additional requirements are also to be taken into consideration along with the above mentioned invoicing requirements:
- Invoicing deadline
- Reference on the invoice
It is allowed to issue an invoice in foreign currency under the German VAT law.