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As Billing (from Latin factura for the account) - also invoicing called - is a process in accounting called, in which a customer a bill over took place (in rare cases only provided) supplies and / or services will be created. During invoicing, the business transaction is also posted to suitable accounts ( receivables , cash desk ( cash ) or bank and sales , possibly sales and other taxes).

In Austria, invoicing is also known as invoicing. However, the term accounting is only used in legal texts for the entire activity of external accounting , i.e. bookkeeping and the annual financial statements ( Section 342b HGB ).

Minimum requirements

Commercial law and tax law in particular place minimum requirements on the invoicing process as well as on the invoice itself . In Germany, the invoice must contain the following information in accordance with Section 14  Paragraph 4 Sentence 1 UStG (D) or similarly in Section 11 Paragraph 3 UStG (A) :

  1. full name and full address of the supplier and recipient of the service,
  2. Tax number - the tax number issued by the tax office to the entrepreneur providing the service or the sales tax identification number issued by the Federal Central Tax Office,
  3. Date of issue ,
  4. Invoice number - a consecutive number with one or more series of numbers that is assigned once by the invoice issuer to identify the invoice,
  5. Scope of services - the quantity and type (customary description) of the delivered items or the scope and type of other services,
  6. Time of delivery or other service - in the cases of paragraph 5 sentence 1, the time of receipt of the fee or part of the fee, provided that the time of receipt is fixed and does not coincide with the date of issue of the invoice,
  7. Fee - the fee for the delivery or other service (Section 10), broken down according to tax rates and individual tax exemptions, as well as any reduction in the fee agreed in advance, unless it is already taken into account in the fee,
  8. Sales tax - the applicable tax rate as well as the tax amount due on the consideration or, in the case of a tax exemption, an indication that a tax exemption applies to the delivery or other service,
  9. in the cases of Section 14b, Paragraph 1, Clause 5, a reference to the service recipient's duty to store and
  10. in cases where the invoice is issued by the recipient of the service or by a third party commissioned by him in accordance with paragraph 2 sentence 2, the indication “credit”.

Pre-billing / post-billing

In the logistics and shipping industry , pre-invoicing refers to the forwarding of invoicing before (or in) the commissioning phase of ordered goods or services. In practice, this is shown by the fact that the invoice is created before the products are assembled into a delivery. The opposite is the so-called post - invoicing .

See also


  • Herbert Sperber, Joachim Sprink: International Economics and Finance . Edition 2, Oldenbourg Verlag, 2012, ISBN 3-486-71643-3
  • Bernd Urban: Accounts Receivable and Accounts Payable - with online tools . Haufe-Lexware, 2012, ISBN 3-648-03123-6

Individual evidence

  1. Sales tax law (Austria): § 11 Issuing of invoices. Jusline, accessed July 25, 2018 .