It indicates when goods were delivered or services were rendered
For input tax deduction (Vorsteuerabzug), this date is essential. For invoices below a certain threshold, the delivery or performance date may not be required.
What Is the Delivery Date?
The date of delivery – referred to as the date of service in the context of services – marks the point in time when a delivery was made or a service was provided. For goods, this is usually a specific calendar day. For services, however, it may span a period of time, such as in consulting projects or training sessions.
Example:
An IT service provider supports a company from March 1 to March 15. In this case, the invoice should state the service period—not just a single date.
Is the Date Mandatory on Invoices?
Yes, the Date of delivery is legally required under § 14 of the German VAT Act (UStG). It is one of the mandatory invoice components. If it’s missing, the recipient may lose the right to deduct input tax. In other words: the VAT paid cannot be reclaimed from the tax authorities without a clearly documented delivery or service date.
Exception:
For small-value invoices up to €250 (net), the date of delivery may be omitted, provided all other mandatory details are present.
What’s the Difference Between Delivery and Date of Service?
These terms are often used interchangeably, but they don’t always mean the same:
- Date of Delivery refers to the date goods are physically delivered.
- Date of Service applies to services and may cover a time span.
In practice, the distinction is usually minor. What matters is that the timing of the transaction is clearly documented on the invoice.
Where Should the Delivery Date Appear on the Invoice?
The date of delivery should be clearly visible and easy to identify. Common placements include:
- directly below the invoice date,
- within the body text (“Delivered on …”),
- or in the itemized section of the invoice.
Important: The date must be easy to find. Hidden or unclear entries may trigger questions from tax authorities.
What If the Date Is Missing?
If the delivery or service date is missing from an invoice, the recipient should take action:
- Contact the invoice issuer.
- Request a correction or addendum.
- Claim input tax only after receiving a complete and corrected invoice.
Only a formally correct invoice ensures a legally valid input tax deduction.