Glossary

The terms that keep coming up around invoices, German VAT (Umsatzsteuer) and the handover to your tax advisor. Each entry explains the term in a few sentences and links to the article that covers it in depth.

Date of supply (Leistungsdatum)

The date of the delivery or service, a mandatory detail under § 14 (4) no. 6 UStG. It is not the same as the invoice date. Read more → Legal basis: § 14 Abs. 4 Nr. 6 UStG

E-invoice (E-Rechnung)

An invoice in a structured electronic format that can be processed automatically (§ 14 (1) UStG). A plain PDF is not an e-invoice. Read more → Legal basis: § 14 Abs. 1 UStG

EN 16931

The European standard for the data model of electronic invoices. ZUGFeRD and XRechnung implement it. Read more → Legal basis: § 14 Abs. 1 UStG

EXTF

The DATEV format for booking batches as a CSV file. Your tax advisor uses it to read bookings straight into DATEV. Read more →

GoBD

The German principles for the proper keeping and retention of books, records and documents in electronic form. Among other things, they require documents to be kept unchangeable and retrievable. Read more → Legal basis: BMF-Schreiben vom 28.11.2019

Leitweg-ID

The recipient address of an e-invoice to a public authority. It goes into the XRechnung as the buyer reference (BT-10) so the receiving portal can route the invoice to the right office. Read more →

OSS (One-Stop Shop)

The procedure for reporting VAT on EU distance sales to consumers in one place, with the German Federal Central Tax Office (BZSt). The 10,000 euro threshold applies to the EU as a whole. Read more → Legal basis: § 3c Abs. 4 UStG, § 18j UStG

pRAP (deferred revenue)

Income received before the balance sheet date that is revenue for a period after it, such as an annual subscription. Businesses that prepare balance sheets defer it under § 250 HGB. Read more → Legal basis: § 250 HGB

Pro forma invoice (Proforma-Rechnung)

A document in invoice form that is not an invoice within the meaning of § 14 UStG, such as a payment request for prepayment. It does not allow input VAT deduction. Read more → Legal basis: § 15 Abs. 1 Nr. 1 UStG

Reverse charge

Reversal of the tax liability: for certain services to businesses, the recipient owes the VAT. The invoice then shows no tax and carries a note saying so. Legal basis: § 13b UStG, § 14a Abs. 5 UStG

SKR03 and SKR04

The two common DATEV standard charts of accounts. SKR03 is organized by process, SKR04 by balance sheet structure. Read more →

Small business (Kleinunternehmer)

Businesses under § 19 UStG that stay below the revenue limits of 25,000 euros in the previous year and 100,000 euros in the current year. They do not charge VAT and do not have to issue e-invoices. Read more → Legal basis: § 19 UStG, § 34a UStDV

Small-amount invoice (Kleinbetragsrechnung)

An invoice of up to 250 euros gross with simplified mandatory details under § 33 UStDV, for example without the recipient's name and address. Read more → Legal basis: § 33 UStDV

WORM

Write Once, Read Many: storage that does not allow data to be changed once written. It is a technical way to secure immutability under the GoBD. Read more →

XRechnung

Pure XML format under EN 16931, with no PDF part. The standard for invoices to public-sector buyers. Read more → Legal basis: § 4 ERechV

ZM (EC Sales List, Zusammenfassende Meldung)

A report to the German Federal Central Tax Office (BZSt) on tax-exempt intra-EU supplies and certain services to businesses in other EU countries (§ 18a UStG). Read more → Legal basis: § 18a UStG

ZUGFeRD

Hybrid e-invoice format: a PDF/A-3 file with embedded XML under EN 16931. People read the PDF, software reads the XML. Read more →