Rechnungsaussteller

A Rechnungsaussteller, or invoice issuer, is a business or individual legally authorized to send out invoices for goods or services rendered. This role is central to financial transactions, as the invoice serves as a formal record of a sale and a request for payment. In many jurisdictions, only registered businesses or self-employed individuals who meet specific legal criteria can act as a Rechnungsaussteller.

The responsibilities of a Rechnungsaussteller include accurately detailing the goods or services provided, specifying the price, applicable taxes, and payment terms. The invoice must also contain essential information such as the issuer's name and address, the recipient's details, a unique invoice number, and the date of issue. Failure to comply with these requirements can lead to penalties or invalidate the invoice.

The act of issuing an invoice is a crucial step in the accounting process for both the issuer and the recipient. For the Rechnungsaussteller, it initiates the revenue recognition process and allows them to track accounts receivable. For the recipient, it serves as documentation for their expenses, tax deductions, and for verifying the accuracy of the transaction. The legal framework surrounding invoicing varies by country, often dictated by tax laws and commercial regulations.