🇩🇪 Germany

The relevant laws that govern what a receipt MUST contain are:

• Umsatzsteuergesetz (short UStG) states in §14 that merchants have to issue a receipts. It also requires that the receipt contains:

  • name and address of the merchant issuing the receipt
  • the tax number of the merchant or the VAT identification number
  • the date of issue
  • a continuous number assigned by the invoice issuer for unique identification of the invoice (invoice number),
  • the quantity and type (commercial designation) of the delivered items or the extent and type of other services
  • the time of delivery or other service
  • the remuneration for the delivery or other service (§ 10) broken down according to tax rates and individual tax exemptions, as well as any reduction of the remuneration agreed in advance, provided it is not already included in the remuneration
  • the applicable tax rate and the tax amount due on the remuneration or in the case of a tax exemption a reference to the fact that a tax exemption applies to the delivery or other service

To comply with this regulation we provide the com.warrify.de.ustg extension.

• Kassensicherungsverordnung (short KassenSichV) extends the requirements of §14 UStG in §6 by:

  • the full name and address of the issuing party
  • date of issuance
  • timestamp of process finalization as defined in §2 Nr. 6
  • quantity and description of the goods sold
  • transaction number in accordance with §2 Nr. 2
  • the amounts payed, separated by tax class
  • the serial number of the security module
  • the signature of the security module as defined in §2 Nr. 7

This information has to be shown on the receipt in a human readable form or as a QR code in the format defined by the "Digitale Schnittstelle der Finanzverwaltung" (DSFinV-K).

To comply with these regulations we provide the com.warrify.de.kassensichv extension and the com.warrify.de.dsfinvk extension.

Tax Classes

Germany has 5 different value added tax classes for any goods sold. These are determined in §12 of the UstG. They are:

name	percentage	notes
normal	19%
averaged	10.7%
forestry	5.5%
reduced	7%
null	0%