Module 119 min2278 wordsFree — no account
What an e-invoice is and who has to issue one
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 222 words · 2 min
Practical case
Four invoices from a joinery in 2028
A joinery based in Freiburg issues four invoices in May 2028. Invoice A goes to an architecture firm in Stuttgart for 4,760 euros, invoice B to a private customer for a permanently installed staircase for 9,520 euros, invoice C to a sports club for its non-business sphere for 1,190 euros, invoice D to a hotel in Konstanz for 226 euros. All supplies are taxable and no transitional rule applies any more. Which invoices must be e-invoices?
Hint: For each invoice, first determine which number of § 14(2) sentence 2 UStG applies, then check whether a provision of the UStDV always permits the other form.
Show the solution
Invoice A concerns a supply to a domestic trader for its business; number 1 applies, and above 250 euros there is no relief: e-invoice. Invoice B is a work delivery connected with land to a private individual; number 3 requires an invoice within six months, but not an e-invoice, and a PDF would need her consent. Invoice C goes to a legal person that is not a trader; number 2 requires an invoice, and the other form is enough. Invoice D, at 226 euros, is below the threshold of § 33 UStDV and may always be sent as an other invoice under its sentence 4.
Answer: only invoice A to the architecture firm
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