Issuing an Invoice
Issuing Invoices and Credit Notes according to §§ 14, 14 a of the German VAT Act (Umsatzsteuergesetz) (Tax Amendment Act 2003) (Steueränderungsgesetz 2003):
The Federal Council of Germany agreed to the Tax Amendment Act 2003 on November 28, 2003. This concerns changes in the German VAT Act (UStG) as well as higher requirements to accounting and the granting of input tax deduction. Since January 1, 2004, all invoices and credit notes which do not show a small invoice amount1), according to §§ 14, 14 a UStG n.F. (German VAT Act amended version) must contain the following details:
1. | full name and full address of the service provider; |
2. | full name and full address of the service recipient; |
3. | the quantity and the commercial name of the object delivered or the type and size of the miscellaneous service; |
4. | the delivery date of the consignment or the miscellaneous service; |
5. | value of consignment or the miscellaneous service; |
6. | any reduction of the value agreed on in advance; |
7. | tax number or the UStId-Nr. (VAT-Id-Number) of the service provider assigned by the Federal Tax Office o; |
8 | a serial invoice number |
9. | the date of issue (invoice date); |
10. | the applicable tax rate, the tax amount due for the value, or the indication of tax exemption for tax-free turnovers; |
11. | in case of advance payments, the date of the receipt of the value - if this date is fixed and is not identical with the date of issue of the invoice (this does not count for partial performance); |
12. | for turnovers which come under § 13b UStG (German VAT Act), the indication of the transfer of the tax liability to the service recipient. |
To secure our input tax deduction, please make sure that in future the details mentioned above are indicated in all invoices to our companies. We reserve the right to refuse all invoices which are not in proper form beginning with July 1, 2004. Please notice that all invoices issued since January 1, 2004 must contain the tax number or the USt (VAT) identification number of the company.
1) Invoices less or equal 150 € , the amendment of § 33 UStDV (VAT implementation order) applies here
The following divergent terms and conditions apply to the issuing of invoices and credit notes at RWE Dea AG:
Information about invoicing at RWE DEA
(PDF | 16 KB)
The following divergent terms and conditions apply to the issuing of invoices and credit notes at RWE Innogy Group:
