- What information must be included on a legally compliant invoice?
- Why does the e-invoice require a due date?
- What is the difference between the invoice date and the delivery date?
- Where do I enter the service period in TYRIOS?
- When does a customer fall into arrears without receiving a reminder?
An overview of legal and technical requirementsMandatory information and legal compliance for invoices
This guide explains what information is required on an invoice and why. You will learn which details are required by law and which additional details are important for correct bookkeeping.
You will learn to distinguish between the legally required details under the Value Added Tax Act (Section 14 UStG) and the technical requirements for e-invoices (EN 16931), so that you can fill in the correct fields in the TYRIOS invoicing management system.
Enter the delivery details and payment terms correctlyPflichtangaben korrekt erfassen
A valid invoice must contain certain mandatory details in accordance with German tax law – regardless of whether it is issued as an e-invoice. This guide explains, step by step, how to enter delivery details and payment terms in the TYRIOS document editor so that your documents comply with both tax law and – where enabled – the requirements of the EN 16931 e-invoice standard.
From the legally required performance period to the technical requirements of the e-invoice format regarding the due date – we’ll show you what matters and where each requirement comes from.
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Please enter your billing address and, if applicable, a different delivery address
Enter the billing address and, if different, a separate delivery address.
- Note: This fulfils the statutory requirement under Section 14(4)(1) of the German Value Added Tax Act (UStG) (full name and address of both parties).
- If a delivery address is provided, TYRIOS determines the applicable tax rate and the VAT number relevant to the document based on the country of the delivery address – not on the basis of the billing address.
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Enter the date of delivery or service provision
Enter the date of delivery or service provision – or, in the case of a period (e.g. a monthly service), the start and end dates. This is required regardless of whether the document type generates e-invoices.
- Note: This fulfils the statutory requirement for disclosure under Section 14(4)(6) of the German Value Added Tax Act (UStG).
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If e-invoicing is enabled: specify the due date or payment terms
If e-invoicing is enabled for the document type, you must also enter a due date or payment terms as soon as there is an outstanding amount.
- Note: This requirement stems from the EN 16931 e-invoice format, not from tax law.
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Publish document
Post the document.
- The document shows the delivery/service date required by law.
- If e-invoicing is enabled, the generated XML file will also contain the due date or the payment terms.
Statutory requirements and technical implementationAdvice on mandatory information and e-invoicing requirements
Accurate details are essential for correct invoicing. Please bear the following points in mind when entering data into the system:
- Delivery date vs. invoice date: The law strictly requires the date on which the service was provided. Even if the invoice is issued later, the delivery date must not simply be replaced by the invoice date.
- Invoice address vs. delivery address: If the two differ (e.g. invoice to head office, delivery to a branch abroad), TYRIOS uses the delivery address – not the invoice address – to determine the tax rate and VAT number. If no VAT number is on file for the delivery address itself, no VAT number is used – the VAT number of the billing address is not automatically applied.
- Service period: For monthly services or subscriptions, always specify the start and end dates so that a clear period appears on the invoice.
- Small-value invoices: For amounts up to €250, simplified rules apply in accordance with Section 33 of the German VAT Implementation Regulation (UStDV). However, the service date and tax rate must be included on the invoice.
- Advantage of a due date: Without a fixed date, payment is not deemed to be in arrears until 30 days after receipt; in the case of consumers, this only applies if the invoice expressly states this consequence. A clear due date means that the customer is immediately in default if the payment is overdue – without the need for a reminder (Section 286 of the German Civil Code (BGB)).
In specific business situations, additional labelling requirements apply to your documents:
- Credit notes: In the case of a credit note for tax purposes, the word ‘credit note’ must appear on the document.
- Reverse charge: Under the reverse charge mechanism, the statement “Tax liability lies with the recipient of the supply” is required by law.
Important note: This information describes the technical and structural fields in the TYRIOS system. It is not a substitute for tax advice. If in doubt, ask your tax adviser about the rules that apply to you.