System status
LIVE DATA SYNC
Interactive tool
E-Invoicing Tax Decision Tool
Select the country, service type, transaction model and tax scenario to understand which VAT treatment and e-invoice fields (EN 16931 / XRechnung) may be required.
Structured tax treatment
Example only- Country
- Germany
- Service type
- Hotel/accommodation
- Transaction type
- Domestic · B2B
- Applicable VAT rate
- 19% standard / 7% reduced
- VAT category code
S- VAT exemption / reason code
- —
- Tax code
STD- Domestic treatment
- Charge local VAT at 19% standard / 7% reduced. Standard invoice under Germany VAT rules.
- International treatment
- Local VAT of hotel country applies; reverse charge generally does NOT apply.
- Reverse charge treatment
- Not applicable
- Place of supply logic
- Place of supply is where the immovable property is located (Art. 47 VAT Dir.).
- Required e-invoice fields
- Seller name & address
- Seller VAT ID (BT-31)
- Buyer name & address
- Invoice number (BT-1)
- Invoice issue date (BT-2)
- Invoice type code (BT-3)
- Line item description & quantity
- VAT category code (BT-151 / BT-118)
- VAT rate (BT-152 / BT-119)
- Tax total (BG-22)
- Buyer VAT ID (BT-48)
- Notes for intermediary / reseller model
- Invoice VAT treatment follows the supplier's own taxable supply. No intermediary considerations.
- Validation risks
- No structural risks detected in sample rules.
- Source / authority
- EN 16931 · EU VAT Directive 2006/112/EC (sample reference)
- Last reviewed
- 2026-08-13
Tax-relevant e-invoice fields · Germany
Format: XRechnung / ZUGFeRD 2.x · Standard: EN 16931 (German CIUS) · Channel: Peppol BIS Billing 3.0 · ZRE/OZG-RE (federal)
Official specification ↗| Field | BT / BG (EN 16931 + XRechnung rules) | Example / notes |
|---|---|---|
| Invoice type code | BT-3 | 380 (Commercial invoice) |
| Tax point date | BT-7 | — |
| Purchase order reference | BT-13 | — |
| Seller VAT identifier | BT-31 | — |
| Buyer VAT identifier | BT-48 | — |
| Invoiced item VAT category code | BT-151 | — |
| Invoiced item VAT rate | BT-152 | — |
| VAT category code (document level) | BT-118 | — |
| VAT category rate (document level) | BT-119 | — |
| VAT exemption reason text | BT-120 | — |
| VAT exemption reason code | BT-121 | — |
| Document totals | BG-22 | — |
| Invoice line VAT information | BG-30 | — |
Intermediary & reseller logic
Direct supplier
Invoice VAT treatment follows the supplier's own taxable supply. The invoice issuer, legal supplier and payment recipient are the same entity.
Agent / intermediary
Invoice includes only the intermediary fee or commission. The underlying service provider remains responsible for the main supply. Underlying transactions may be shown at line level for reconciliation but must not be treated as the intermediary's own taxable supply.
Reseller / merchant of record
The reseller is treated as the supplier for VAT purposes and must invoice the full service amount with the correct VAT treatment in its own name.
Disclosed vs. undisclosed agent
A disclosed agent invoices commission only; the principal invoices the underlying supply. An undisclosed agent (Art. 28 VAT Dir.) is treated as buying and reselling the supply in its own name.
Warning
Flag any scenario where the legal supplier, payment flow and invoice issuer are not the same party — the invoice may otherwise misrepresent the taxable supply.