How do you pronounce a receipt

Only the name and address of the issuer of the invoice, the tax rate applied and the gross amount need to be filled in on a small amount invoice (gross amount including VAT does not exceed 100 euros). You only need to write the amount in numbers, for example 100.00 euros, and not also write it down in words.
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Of course, there are legally required components when filling out the receipt. However, different legal requirements apply to the receipt for a small amount invoice than for other payment confirmations. One speaks of a small amount invoice if the amount does not exceed 100 euros including sales tax.
The EUR 100.00 limit has been obsolete for several years. The limit is currently EUR 150.00 gross (ยง33 UStDV). Up to this limit, the indication of the tax rate is sufficient insofar as it relates to sales tax matters. The address of the biller is also often forgotten.

When issuing a receipt, the recipient and the issuer are often confused.
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In order to be able to fill out a proper receipt, the following elements must be taken into account: Name of the payer and purpose of payment, the currency, the invoice amount both in figures and in words, the net amount, the VAT rate, place, date, company stamp and signature of the payee.