1. Mandatory Basic Information (General)

• Full Name and Address of the supplier/service provider
• Full Name, Address and VAT ID of Genki
  • Genki UG (haftungsbeschränkt)
  • Siegburger Str. 231
  • 50679 Cologne
  • Germany
  • VAT ID DE347704340
• Tax Identification Number or VAT Identification Number (VAT ID) of the freelancer.
• Invoice Date: The date the document was issued.
• Invoice Number: A unique, sequential identification number.
• Description of Services: Scope and nature of the services provided.
• Service Date: The date or period (month) when the services were rendered.
• Net Amount and currency: The total amount before taxes.
• Bank Account Details:
  • Full name of the bank account owner
  • Bank name, bank address, swift or BIC, IBAN or account number

2. Freelancers based in the EU (Reverse Charge) - additional requirements:

• VAT Identification Number (VAT ID) of the freelancer is mandatory here and can not be replaced by TIN or any other business registration number or alike
• Mandatory Note: A reference to the tax liability of the recipient is required.
  • Example: "Reverse Charge – Tax liability of the recipient of the services"

3. Freelancers in Non-EU Countries (Third Countries)

• Tax ID of the freelancer: Since non-EU residents do not have an EU VAT ID, they should provide their local tax identification number instead (e.g., US Tax ID).
• not mandatory, but helpful: Reverse Charge Note**:** Even for non-EU providers, a note to clarify why no VAT is shown, is helpful
  • Example: "Reverse Charge – Tax liability of the recipient of the services"