Section 4: Tax and input VAT

§ 14a Additional obligations relating to the issue of invoices in special cases

(1) If the taxable person has his registered office, place of management or a fixed establishment from where the transaction is carried out, or in the absence of a registered office, if he is resident or usually resides in Germany, and carries out a transaction in another Member State which does not involve a fixed establishment in that Member State, he is obliged to issue an invoice with the statement “reverse charge”, if the VAT due in the other Member State is owed by the recipient and self billing invoicing has not been agreed in accordance with § 14 paragraph 2 sentence 5. If the taxable person carries out a supply in another Member State within the meaning of § 3a paragraph 2, then the invoice must be issued by the fifteenth day of the month following that in which the transaction was carried out. The VAT identification numbers of the supplier and the recipient are to be stated on this invoice. If self billing invoicing has been agreed in accordance with § 14 paragraph 2 sentence 5 for a supply taxable in Germany according to § 3a paragraph 2, and for which the recipient is liable for VAT according to § 13b paragraph 1 and 5, sentences 2 and 3 and paragraph 5 shall apply accordingly.

(2) If the taxable person carries out a supply in Germany, within the meaning of § 3c paragraph 1, he is obligated to issue an invoice. Sentence 1 shall not apply if the taxable person participates in the special taxation procedure in accordance with § 18j.

(3) If the taxable person carries out an intra-Community supply, he is obligated to issue an invoice by the fifteenth day of the month following the month in which the transaction was carried out. The VAT identification number of the taxable person and that of the recipient are also to be stated on the invoice. Sentence 1 shall also apply to suppliers of new vehicles (§ 2a). Sentence 2 shall not apply to the cases referred to in §§ 1b and 2a.

(4) An invoice for the intra-Community supply of a new vehicle must also contain the attributes referred to in § 1b paragraph 2 and 3. This shall also apply to the cases referred to in § 2a.

(5) If a taxable person carries out a supply within the meaning of § 13b paragraph 2, for which the recipient is liable for the VAT in accordance with § 13b paragraph 5, he is obligated to issue an invoice containing the statement “reverse charge”; paragraph 1 shall remain unaffected. The regulation concerning the separate statement of VAT on an invoice, (pursuant to § 14 paragraph 4 sentence 1 number 8), shall not apply.

(6) In the case of the taxation of the supply of services of travel agents according to § 25, the invoice must contain the statement “special rules for travel agents” and, in the case of the margin scheme according to § 25a, it must contain the statement “second-hand goods / margin scheme"; "works of art / margin scheme” or " collector’s items and antiques / margin scheme". In the cases referred to in § 25 paragraph 3 and § 25a paragraph 3 and 4, the regulation concerning the separate statement of VAT on an invoice (pursuant to § 14 paragraph 4 sentence 1 number 8) shall not apply.

(7) If an invoice is settled for a supply within the meaning of § 25b paragraph 2, reference is also to be made to the existence of an intra-Community triangular transaction and the VAT liability of the last purchaser. The VAT identification number of the taxable person and that of the recipient are also to be stated on the invoice. The regulation concerning the separate statement of VAT on an invoice, (pursuant to § 14 paragraph 4 sentence 1 number 8), shall not apply.