Special features of invoices of certain professional groups in Germany

To create an invoice, should not be a problem but there are special requirements for certain occupational groups. For example, in the construction industry. Here Invoices are issued on the basis of a work contract. However, it must be distinguished whether it is to get an

• VOB work contract or a

• BGB plant Treaty.

As a result, namely, distinguish the requirements that are placed on the built invoice as such. If a VOB work contract is closed, a verifiable statement must be submitted so that the maturity of the claim occurs at all. The specific details that are required are read in the VOB. It also provisions will be made, within which timeframe the invoice must be submitted.

Must distinguish the one VOB contract for work continues as to whether it is to get an

• unit price contract or a

• Fixed price contract is

The fixed price contract states that must be made clear in the bill only that the service has been rendered. In a statement on an hourly or material basis, the hours worked or the spent material should be itemized separately.

When unit price contract single service items must be listed individually. In addition, an allowance shall be attached and it must be specified the quantities actually provided. Here, the bill should lean on the structure and content of the specifications. In addition orders as well as changes of individual services must be identified. If these requirements are not met, the built invoice deemed to be auditable. If, on the trial, the court may find that the due date of the invoice is not given due to their inaccuracy. The work compensation claim will only be considered to be established if a proper invoice is not available.

If the built invoice contrast, a BGB- work contract basis, no account should be created to receive the maturity of the receivables. However, the invoice recipient has a right of retention in case of faulty or missing invoice. However, in the invoices in individual cases should always be considered, because this might large differences in the requirements for the accounts with respect to drafting and implementation.

Bills of lawyers

The bills that exhibit attorneys, subject to certain conditions. So the basic rule is that lawyers must issue an invoice, if they have a lawyer services connected with immovable property provided or rendered for companies or legal entities. For all other power Undifferentiated the lawyer MUST provide an invoice, but it does not. The statement has to be filed within six months after execution of the services. This time elapses without it came to accounting, there is an offense that can be punished accordingly by fine. Furthermore, the following components must be indicated on the bill of lawyers:

1. Indication of the time of the output

It is important to call a proper period, as many lawyers in the target taxation subject and an actual taxation can not apply. If the invoice is found only in a month, which is after the execution of the service, there is already a sales tax.

2. Note the retention period

If the lawyer a bill to a private person, which amounts to about benefits that are associated with a property, it must be done on the bill an indication that this is kept for at least two years. Otherwise, the lawyer is liable for damages towards the client, so that he must pay a fine because of the failure to meet retention requirements, which was imposed against his client pay.

The principle that lawyers should, they agree with the clients in the wake of a reduction of the fee or incorrect invoices (bills to high) created so credit must be made. This must be the net amount included the VAT shown, as well as the gross amount.

Invoices of doctors

Also subject to the bills of doctors certain procedural requirements. These are 12 paragraph 2 of the official fees for doctors, short GOÄ governed by § . It states that the bill of a physician must include the following information:

• Date on which the service was rendered

Description of services provided - individually broken down as fees, additional fees as , in addition as fees, in addition

Number of services provided by service directory - individually itemized reduction amounts pursuant to § 6a Ar the amount of compensation of expenses

Minimum duration of services unless mentioned in the description of services - Determination of the compensation type of expenses

Amount that was budgeted for the services - receipt or other proof must be attached if the display exceeds the amount of € 25.56

Rate of increase, which comes to the approach - receipt or other proof must be attached if the display exceeds the amount of € 25.56

In addition, services must be listed and identified in the statement , provided on the basis of the desire of the invoice recipient . May be waived to the detailed description of the service provided, unless the accounts are accompanied by a compilation . This must indicate how the name for the settled performance numbers are.

In general, medical services that serve the relief of diseases , their detection or cure , and health care, exempt from sales tax . It may be therefore reported no sales tax . Excluded from this rule are services that do not fall within this range . Examples are:

• supply of contact lenses / shoe inserts , etc.

• Cosmetic surgeries

In these cases, not only the sales tax in the doctor's statement must be shown , but are also back up any sales tax indicated on the invoice to record with .