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The Sole Proprietorship Invoice is a crucial document for individual business owners operating in Germany who need to bill clients for goods or services. This document type must strictly adhere to German invoice requirements as specified in the Umsatzsteuergesetz (VAT Act) and related regulations. It's particularly important for sole proprietors (Einzelunternehmer) who must maintain proper documentation for tax authorities and business records. The invoice includes mandatory elements such as the service provider's full details, tax identification numbers, detailed service descriptions, and applicable VAT calculations. For small businesses qualifying under Kleinunternehmerregelung (small business regulation), special annotations must be included. The document serves both as a payment request and as an important record for tax filing and business accounting purposes.

1. Invoice Header: Contains invoice number, date of issue, and 'Rechnung' (Invoice) clearly stated

2. Seller Details: Full name and address of the sole proprietor, tax number (Steuernummer), VAT ID if applicable, contact details

3. Customer Details: Full name and address of the recipient, their VAT ID if applicable

4. Service/Product Details: Detailed description of goods/services provided, quantity, unit price, and total price per item

5. Delivery Information: Date of delivery or service provision (Leistungsdatum)

6. Payment Information: Total amount, VAT amount (if applicable), payment terms, due date, bank details (IBAN, BIC)

7. Legal Statements: Mandatory legal information including tax-related statements