Can hotels issue an invoice without taxes

Invoice without tax number - when does it work?


Tax number on the invoice - yes or no?

Yes! You must state the tax number (St.-Nr.) on your invoices. It is one of the mandatory information on an invoice, which is listed in Section 14 of the Sales Tax Act (UStG). You can, however, replace your tax number with the sales tax identification number (USt-IdNr.).


What mandatory information must invoices contain?

In order to avoid trouble with the responsible tax office, you should adhere to the legal form requirements for the mandatory information. It is advisable to create a small checklist or invoice template that you can apply to all of your company's invoices.

The following Mandatory information must be included in the invoice:

  • Biller: Full name and address of your company, if applicable registration number and registration court
  • Invoice recipient: Full name and address
  • Tax number: Specification of the tax number (St.-Nr.) or the sales tax identification number (USt-IdNr.) Issued by the Federal Central Tax Office
  • Date of invoice: Date of issue of the invoice
  • Bill number: Individual number for each invoice
  • Overview of services: Clear list of all services provided
  • Performance date: Indication of the date / period on which the service was provided
  • Invoice amount: Fee (less exemptions, reductions, plus tax, surcharges)
    • Reductions: Offsetting with a credit, rebate or discount
    • Tax: Small business owners are required to provide the reason for the lack of the VAT amount in a short section. A short sentence is sufficient for this. like "According to ยง19 UStG the invoice amount does not include sales tax". The word small business regulation does not have to appear.
      Terms of payment: Specification of a payment deadline

Invoices have a special meaning for communication with suppliers and customers, which are recorded as accounts payable from deliveries and services.


Write an invoice without a tax number?

Even if the tax number is one of the mandatory information on an invoice, there is an exception to this rule: the small amount invoice. Invoices for minor amounts count as small amount invoices Amounts up to and including 250 euros. You do not have to show a tax number here. The sales tax is already included in this amount. This includes invoice content such as train tickets, fuel or cash receipts.

Mandatory details of a small amount invoice

The formal VAT regulations are relaxed for invoices for small amounts. Accordingly, you need to provide less information with a small amount invoice than with a conventional invoice:

  • Name and address of the biller
  • Name of the beneficiary
  • Date of invoice
  • Your performance title
  • Fee, tax amount, tax rate and any references to a tax exemption

The tax number is not one of the mandatory information.

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Issue an invoice with a tax number or sales tax identification number?

As already mentioned, the St. against the VAT ID no. be replaced. But what is the difference?

Invoices to recipients in other EU countries

If you, as an entrepreneur subject to VAT, issue an invoice to a company based in another EU country, the VAT identification number is mandatory. In addition to your own, you must also include the invoice recipient's VAT ID on the invoice. For this you need a qualified confirmation, which you can obtain from the Federal Central Tax Office online, by post, by telephone, fax or email.

More security thanks to the VAT ID no.

The main reason why the St. Is exchanged more and more frequently, is the security of your own data. Because the tax number, under which married couples are sometimes also listed, serves as a kind of PIN for telephone information about taxes. This information can contain both corporate and private tax information. With the sales tax identification number, sensitive private data is not so easily accessible. Some entrepreneurs therefore prefer to use the St. the VAT ID number on invoices. to specify.

Application for a tax number

The self-employed must register with their responsible tax office in order to apply for a tax number. There they have to fill out a questionnaire and then receive their number. Anyone who runs a business does not need a St. apply for. The trade office automatically sends the relevant number to the tax office.

Application for a sales tax identification number

Founders can use the USt-IdNr. apply to the Federal Central Tax Office. The creation is free. Each sales tax identification number has the format DEXXXXXXXXX.

Accounting: further basics

The information published on our site is all written and checked by experts with the greatest care. However, we cannot guarantee that it is correct, as laws and regulations are subject to constant change. Therefore, always consult a technical expert in a specific case - we will be happy to put you in touch. assumes no liability for damage caused by errors in the texts.