Module 119 min2278 wordsFree — no account
What an e-invoice is and who has to issue one
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 14 Ausstellung von Rechnungen — paragraphs 1, 2, 6 and 7 — verified on September 23, 2026
- UStDV § 33 Rechnungen über Kleinbeträge — sentence 4 — verified on September 23, 2026
- UStDV § 34 Fahrausweise als Rechnungen — paragraph 1 sentence 2 — verified on September 23, 2026
- UStDV § 34a Rechnungen von Kleinunternehmern — sentence 3 — verified on September 23, 2026
- BMF — questions and answers on the introduction of mandatory e-invoicing, as of March 2026, questions 2 to 7 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Total amount up to which an other invoice is always enough — €250
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.