Financial statements

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A final invoice is an invoice with which a final settlement of a monetary claim is made, including preliminary invoices ( partial invoices or the like). The linguistic usage is not uniform; so the sales tax law speaks of final invoice (cf. § 14 para. 5 UStG ).

The term final invoice is often used in contracts for work and services and especially construction contracts. In building contracts, the contracting parties often make special agreements, e.g. For example, by inclusion of § 14 para. 3 and § 16 , para. 3 VOB / B .

Partial final invoice

A partial final invoice is a final invoice for a definable part of the contribution in kind. In contrast to the partial invoice, it is therefore not subject to a final invoice.

Final payment

The final payment is the payment following the final invoice . The parties can agree that the final payment excludes additional claims (cf. e.g. § 16 Paragraph 3 VOB / B ).


  • Horst Locher: The private building law. No. 331-346. CH Beck, Munich 2005, ISBN 3-406-48523-5 .