Working time recording: what employers must do
Recording working time has been mandatory since the 2022 BAG ruling. Find out what employers have to do and what the planned reform provides for.
Law & tax
Posts in category Law & tax
Mandatory invoice details under § 14 UStG
All mandatory invoice details under § 14 UStG at a glance: structure, small-amount invoices up to 250 euros, special cases and what the e-invoice changes.
Receipts and advance VAT returns, paperless
With faktoora's receipt management, you collect receipts digitally in one place and record the tax amounts directly for your advance VAT return.
GoBD: meaning, invoices and archiving
GoBD explained simply: what the principles mean, how to archive invoices in compliance with GoBD, and what has applied to e-invoices and the XML file since 2025.
GDPR: what it means for faktoora users
Since 25 May 2018, the GDPR has applied to all companies in the EU. We summarise what it regulates and what it means for faktoora users.
Court payment order (Mahnbescheid): process and costs
Applying for a Mahnbescheid: how the court dunning procedure works, what it costs and how you obtain an enforceable title via the enforcement order.
Accrual vs. cash-basis VAT: the difference explained
Accrual-basis or cash-basis VAT? When VAT becomes due, who may use cash-basis taxation under § 20 UStG and how to apply for it.
Tax number or VAT ID: the difference
Tax number or VAT ID on the invoice? The difference from the personal tax ID and the business ID explained simply, with rules for EU invoices.
Who is liable for VAT? When it applies
Who is liable for VAT, and from when? The concept of a business, the small business thresholds of 25,000 and 100,000 euros, advance VAT returns and e-invoicing at a glance.
Payment reminder or dunning letter? The difference
Payment reminder or dunning letter? Legally, it is the content that counts, not the subject line. When default occurs and what you are entitled to claim.