A "regular" invoice is an invoice that is not created as a structured e-invoice. In Billance, this means: a simple PDF without embedded XML data. This guide explains the legal mandatory information.
Important Note
Since January 1, 2025, e-invoices are the standard in B2B. A regular invoice (PDF without XML) is only permitted if:
- The recipient explicitly consents
- It is a small amount invoice (≤ €250)
- Exceptions from the e-invoice obligation apply
Mandatory Information According to § 14 UStG
Standard Invoice (over €250)
Basic Information
- Full name and address of the service provider
- Full name and address of the service recipient
- Tax number or VAT ID of the service provider
- Issue date
- Sequential, unique invoice number
Service Information
- Quantity and type of delivery or extent and type of service
- Time of delivery/service (date or period)
- "Service date corresponds to invoice date" is permissible
Amount Information
- Consideration (net amount) separated by tax rates
- Less agreed reductions (discounts, early payment discounts)
- Tax rate
- VAT amount
- Reference to tax exemption, if applicable
Small Amount Invoice (≤ €250 gross)
Reduced requirements according to § 33 UStDV:
- Name and address of the entrepreneur
- Issue date
- Quantity and type of service
- Gross amount
- Tax rate or reference to tax exemption
Not required: Invoice number, recipient's name, separate tax disclosure
Special Cases
Reverse-Charge (§ 13b UStG)
- Mandatory note: "Tax liability of the service recipient"
- No VAT may be shown
Intra-Community Supply
- Recipient's VAT ID required
- Reference to tax exemption
Credit Note
- The word "Credit Note" must be included
Small Business (§ 19 UStG)
- Do not show VAT
- Mandatory note: "No VAT charged according to § 19 UStG"
What Billance Typically Checks in Practice
To generate a regular invoice cleanly in Billance, you should mainly keep these areas complete:
- Company profile with name, address, and tax number or VAT ID
- Recipient with a complete billing address
- Invoice number, invoice date, and service date
- Line items with description, quantity, price, and matching tax logic
- Notes for special cases such as reverse charge, intra-community supply, or small business taxation
Permitted Formats
A regular invoice can be issued as:
- Paper invoice
- PDF document
- Email invoice
- Any electronic file
Important: The invoice must be readable, clearly assignable, and archived unchanged (GoBD compliant).
Retention Obligation
- Entrepreneurs: 8 years
- For real estate services: Recipient possibly 2 years
Recommendation
Use the e-invoice feature in Billance whenever possible. It automatically fulfills all requirements and offers your recipients modern automation.