Document background
The Commercial Sales Invoice is a fundamental business document required for all commercial transactions in Germany. It serves multiple purposes: documenting the sale of goods or services, establishing payment obligations, and meeting tax compliance requirements. Under German law, particularly the Umsatzsteuergesetz (VAT Act) and Handelsgesetzbuch (Commercial Code), commercial invoices must contain specific mandatory information including VAT details, unique invoice numbers, and complete party information. This document is essential for both the seller's revenue recognition and the buyer's expense documentation, while also serving as a critical document for tax authorities and accounting purposes. The Commercial Sales Invoice must be retained for specified periods under German law and may be subject to audit by tax authorities.
