Glossary
Quick definitions for freelancers, small businesses, and expats working in Germany.
19 terms
Structured electronic invoices — and why a PDF alone is not enough.
Hybrid format: readable PDF plus embedded XML for German B2B.
XML standard for German public authorities and many large B2B buyers.
German principles for storing invoices and digital records audit-ready.
Income-surplus statement — simplified profit calculation for freelancers.
VAT advance return — cadence, content, and automation.
§ 19 UStG — turnover thresholds and how they relate to e-invoicing.
Customer accounts for VAT on certain EU and B2B supplies.
Commercial offer before the invoice — scope, price, validity.
Formal demand for payment — vs a friendly chase.
Correct or cancel invoices without overwriting the original number.
Payment slip vs full invoice — when a till receipt is enough.
Required fields for German business meals beyond the restaurant bill.
Deductible VAT on purchase invoices — short explainer.
Ist- vs Soll-Versteuerung — when VAT is due on payment vs supply.
Finanzamt ID vs VAT ID — why it appears on invoices.
EU VAT identification number for reverse-charge and intra-EU work.
German Wirtschafts-Identifikationsnummer — short overview.
Sequential invoice numbers without gaps — freelancer practice.