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 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:
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.
Further Requirements
The following additional requirements are also to be taken into consideration along with the above mentioned invoicing requirements:
It is allowed to issue an invoice in foreign currency under the German VAT law.
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