The issuing of an invoice is the responsibility of an entrepreneur. A private person is only entitled to issue a qualified receipt. However, there are many different views on this subject in practice. It is therefore particularly important to observe the following principles:
Is my activity to be regarded as a commercial activity?
It is when an independent, sustainable activity with the intention of making a profit is undertaken and is represented as participation in general economic activity.
Is my activity to be regarded as a freelance or other self-employed activity?
It is when in particular z. B. an independently performed scientific, artistic, literary, teaching or educational activity is exercised.
However, further requirements are placed on qualification for a freelance activity, which must be checked in each individual case. If one of the above-mentioned activities is commercial or professional, one speaks of an entrepreneurial activity for income tax purposes.
In principle, an entrepreneur or a company that carries out a commercial or self-employed activity is entitled to issue invoices. To do this, it is sufficient to merely meet the income tax requirements.
Note for private sales
Anyone who sells private things only occasionally or irregularly without the intention of making a profit is not considered an entrepreneur for income tax purposes. In terms of sales tax, however, there may be an entrepreneurship, because the generation of income is already decisive here. However, since sustainability usually fails in terms of both income tax and sales tax, in practice there are very few tax consequences for private individuals.
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An invoice must contain the following information:
the full name and full address of the entrepreneur providing the services and the recipient of the services, the tax number issued by the tax office to the entrepreneur providing the services or the tax number issued to him by the Federal Central Tax Office issued VAT identification number, the date of issue.
Who is allowed to invoice how much sales tax and when?
Sales tax may basically be charged to anyone who is considered an entrepreneur according to the principles of the sales tax law. An entrepreneur is someone who carries out a commercial or professional activity independently.