Invoice processing & formal requirements

Invoices must always be issued and transmitted by the issuer in accordance with the relevant legal requirements. For valued-added tax (VAT)* purposes, this means that  the invoices must be

• be issued and transmitted in the appropriate format,     
• contain the legally required information and invoice information, and
• thus, must enable any input tax deduction of legally owed VAT invoiced.

For invoices issued for services subject to tax in Germany with German VAT, the legal requirements of the exemplary invoice must be complied with.

* the term VAT also represents other indirect taxes.