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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Eine Rechnung, deren Gesamtbetrag 250 Euro nicht übersteigt, muss mindestens folgende Angaben enthalten:
- 1.
- den vollständigen Namen und die vollständige Anschrift des leistenden Unternehmers,
- 2.
- das Ausstellungsdatum,
- 3.
- die Menge und die Art der gelieferten Gegenstände oder den Umfang und die Art der sonstigen Leistung und
- 4.
- das Entgelt und den darauf entfallenden Steuerbetrag für die Lieferung oder sonstige Leistung in einer Summe sowie den anzuwendenden Steuersatz oder im Fall einer Steuerbefreiung einen Hinweis darauf, dass für die Lieferung oder sonstige Leistung eine Steuerbefreiung gilt.
Quelle: BMJ
Import: