Nettonachweis

Nettonachweis is a German term used in accounting, finance and procurement to denote documentation that proves the net amount of a transaction after deductions. The word combines netto (net) and Nachweis (proof or evidence), and its exact meaning can vary by sector, country and regulatory framework. In practice, a Nettonachweis confirms the net value that remains after subtracting factors such as discounts and rebates, returns, value-added tax or other taxes, freight, insurance, and administrative charges from the gross amount.

In invoicing and payment settlements, the net amount is the basis for the actual payment to a supplier or from a customer. A Nettonachweis typically comprises supporting documents that establish the net value, including the original invoice, credit memos, discount schedules, price lists, delivery notes, and bank or payment confirmations. It may also document how different adjustments were calculated and allocated.

In tax and subsidy contexts, a Nettonachweis can be required to substantiate net figures used for VAT refunds, refunds, or grant calculations. Because the term is not standardized, its exact scope and format depend on the applicable law, contract, or organizational policy.

See also: Nettobetrag, Nettopreis, Brutto-Netto-Rechnung.