{"id":9902,"date":"2018-08-21T09:38:16","date_gmt":"2018-08-21T07:38:16","guid":{"rendered":"https:\/\/tunal-stb.de\/indication-of-the-time-of-performance-in-an-invoice\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"indication-of-the-time-of-performance-in-an-invoice","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/indication-of-the-time-of-performance-in-an-invoice\/","title":{"rendered":"Indication of the time of performance in an invoice"},"content":{"rendered":"

Specification – Date of performance – Invoice<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Angabe des Leistungszeitpunkts in einer Rechnung” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

In \u00a7 14 para. 4 UStG is required by law,<\/h2>\n

which information an issued invoice must contain.16 For example, in addition to the sequential invoice number and the date of issue, the date on which the underlying delivery or other service was provided must also be stated; in this case, the calendar month<\/strong> is sufficient as the date.
\nin which the service was performed (see \u00a7 31 UStDV). Although the formal regulations for issuing invoices must be observed by the provider of the service, the consequences of non-observance arise for the recipient of the service: incomplete invoices do not allow for the deduction of input tax (cf. Section 14 (1) No. 1 UStG); however, they can be supplemented or corrected by the issuer. When receiving an invoice, always make sure that all the information required for the deduction of input tax is included.<\/p>\n

Future<\/h2>\n

the time of performance can be specified somewhat more generously. In fact, the Federal Fiscal Court has ruled that the disclosure may be waived
\ncan be made if, according to the circumstances of the individual case, it can be assumed that the service was rendered in the month of the date of issue and thus the date of the invoice. This is the case, for example, if the invoice is always issued in connection with the performance of the service as is customary in the industry.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 08\/2018 under item 3.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Specification – Date of performance – Invoice [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Angabe des Leistungszeitpunkts in einer Rechnung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]In \u00a7 14 para. 4 UStG is required by law, which information an issued invoice must contain.16 For example, in addition to the sequential invoice number and the date of issue, the date on which the underlying delivery...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,932,924,580],"tags":[955],"class_list":["post-9902","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-input-tax-deduction","category-invoices","category-sales-tax","tag-invoice"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9902"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9902\/revisions"}],"predecessor-version":[{"id":10353,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9902\/revisions\/10353"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}