One Summary invoice summarizes several services provided during a calendar month in a single invoice. A consolidated invoice is permissible as an e-invoice: the consolidated invoice may specify the calendar month as the service period (§ 31, paragraph 4, UStDV; FAQ 7b; BMF letter 2025, section 14.5, paragraph 19, sentence 6).
Significance for practice
Therefore, a company does not have to account for each service individually as an e-invoice. It can bundle the services of one month into one e-invoice and call the month the time period for the service.
Separation from the perpetual accounting
The periodic invoice applies to a different situation. In the case of a continuous debt relationship, such as a rental agreement, it is sufficient to issue an electronic invoice once for the first part of the term (BMF letter 2024, p. 45). The collection invoice, on the other hand, bundles several individual services from a single month.
Legal status: MF Treasury letter 2024 and 2025, MF Treasury FAQ as of March 2026.
E-Invoice check by Versino Financial Suite
Webinar E-Invoice Final Rush
E-Invoicing 2026: What is changing now for SMEs and SAP B1 users
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
E-invoicing in Europe: Harmonised standard and national fragmentation
E-invoicing in SMEs: The clock is ticking
France E-invoicing 2026: What companies with a French tax number need to know now
Service description in the e-invoice: How much detail really needs to be included?
Verifactu in Spain: the new invoicing obligation
