Was alles muss auf einer Rechnung stehen? Diese Frage stellt sich dem Unternehmer, der einerseits Rechnungen ausstellt und andererseits Rechnungen erhält. Denn der Rechnungsempfänger darf die ausgewiesene Umsatzsteuer nur dann als Vorsteuer von seiner Steuerschuld abziehen, wenn die Rechnung bestimmte Anforderungen erfüllt. Diese Anforderungen an eine ordnungsgemäße Rechnung wurden zum 1.1.2004 verschärft und gelten nach einer Übergangszeit ab 1.7.2004 verbindlich.

1. Anforderungen an eine ordnungsmäßige Rechnung

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Können auch Kontoauszüge eine Rechnung sein?

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2. Kleinbetragsrechnungen bis 250 Euro

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3. Die korrekte Gutschrift als Rechnung

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4. Besonderheit für Kleinunternehmer

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5. Muster einer ordnungsgemäßen Rechnung

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6. End- und Gesamtrechnungen

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7. Digitale Rechnungen

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8. Der BMF-Erlass vom 29.1.2004 (BStBl. 2004 I S. 258)

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