Specification – Date of performance – Invoice
In § 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 or other service was provided must also be stated; in this case, the calendar month is sufficient as the date.
in which the service was performed (see § 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.
the time of performance can be specified somewhat more generously. In fact, the Federal Fiscal Court has ruled that the disclosure may be waived
can 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.
(Further comments & information on this can be found in our information letter 08/2018 under item 3.)