How to handle recurring invoices electronically?

The Special Case

In recurring obligations – rent, maintenance contract, subscription – an invoice is not written every month. The contract contains the invoice details, and payments are made continuously.

What Applies

According to the tax administration's view, it is sufficient to issue an e-invoice once for the first partial performance period, provided the details do not change. The underlying contract can be attached as an appendix.

If anything changes – amount, tax rate, scope of service – a new e-invoice is required.

Practical Implications

In the case of rent increases, adjustments to the maintenance scope, or tax rate changes, a new invoice must be issued. This can be easily overlooked because nothing else changes in these relationships.

Practical Tip

Set up a template in the system that reminds you to issue a new invoice with each contract change. For many long-term contracts, it makes sense to automate the issuance – then the question is resolved.

Old Contracts

For contracts concluded before the switch, it must be checked whether and when an e-invoice needs to be issued retroactively. This depends on the individual case.

This text is a guideline and does not replace tax advice. The administration's view may change – check the current status before implementation.