Germany

Germany’s tax system is administered by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). As an EU member state, Germany follows the EU VAT Directive with locally adapted rates. VAT (Umsatzsteuer, USt) applies at standard and reduced rates. The reduced rate covers food, books, newspapers, public transport, and cultural events. Businesses are identified by their Umsatzsteuer-Identifikationsnummer (USt-IdNr) in the format DE followed by 9 digits for cross-border transactions, and by their Steuernummer (tax number) in regional formats for domestic purposes. Germany supports credit notes for invoice corrections. E-invoicing is progressively becoming mandatory, with XRechnung as the standard for B2G transactions and ZUGFeRD/Factur-X widely used for B2B.

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Base Details

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Tax Categories

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VAT Rates

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

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Scenarios

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bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge / Umkehr der Steuerschuld. (reverse-charge)

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Validation Rules