Sonstige Rechnung
The German statutory term for any invoice that is not an E-Rechnung, such as paper, an ordinary PDF, an image or a structured file that does not meet EN 16931.
The statutory term for any invoice that is not an E-Rechnung: paper, an ordinary PDF, an image, or a structured file that does not meet EN 16931. Since 1 January 2025 these may be issued for domestic B2B supplies only under the transition rules, which expire at the end of 2026 for businesses above €800,000 turnover and at the end of 2027 for the rest. After that, a sonstige Rechnung no longer supports input VAT deduction for in-scope transactions.
Related terms
Browse all →Value Added Tax
VAT & TaxA consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.
Designated Zone UAE VAT
VAT ComplianceA fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.
Oman VAT Return Filing
VAT ComplianceThe periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.
Reverse Charge KSA
VAT ComplianceThe mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.
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