{"id":220596,"date":"2025-10-20T11:07:00","date_gmt":"2025-10-20T09:07:00","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&p=220596"},"modified":"2025-10-20T11:07:02","modified_gmt":"2025-10-20T09:07:02","slug":"delivery-date","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/delivery-date\/","title":{"rendered":"Delivery Date"},"content":{"rendered":"
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It indicates when goods were delivered or services were rendered<\/p>\n\n\n\n

For input tax deduction (Vorsteuerabzug), this date is essential. For invoices below a certain threshold, the delivery or performance date may not be required.<\/p>\n\n\n

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 What Is the Delivery Date?<\/h2>\n\n\n\n

The date of delivery<\/strong><\/mark> \u2013 referred to as the date of service<\/mark><\/em> in the context of services<\/mark> \u2013 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.<\/p>\n\n\n\n

Example:<\/strong>
An IT service provider supports a company from March 1 to March 15. In this case, the invoice should state the service period\u2014not just a single date.<\/p>\n\n<\/div>\n\n\n

Is the Date Mandatory on Invoices?<\/h2>\n\n\n\n

Yes, the Date of delivery is legally required under \u00a7\u202f14 of the German VAT Act (UStG<\/strong>). It is one of the mandatory invoice components. If it\u2019s 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.<\/p>\n\n\n\n

Exception:<\/strong>
For small-value invoices up to \u20ac250<\/strong> <\/mark>(net), the date of delivery may be omitted, provided all other mandatory details are present.<\/p>\n\n\n\n

What\u2019s the Difference Between Delivery and Date of Service?<\/h2>\n\n\n\n

These terms are often used interchangeably, but they don\u2019t always mean the same:<\/p>\n\n\n\n