[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fXk4TxD1a954Ci5fot3h-qrLjaS9Ty--s0YAFR-irb6A":3,"$fVItsQ3iF4gSNR5FG1o33HDAm7kfqfHK23FvN_u_-yzY":30},{"slug":4,"locale":5,"title":6,"excerpt":7,"coverImageUrl":8,"tags":9,"readTimeMinutes":12,"publishedAt":13,"category":14,"author":17,"blocks":18,"seoTitle":6,"seoDescription":7},"gutschriften-paragraph-14","en","Compliant credit notes: what affiliate programs must know","When you pay partners, you issue credit notes for tax purposes. What German §14 VAT requires — and how to let the system handle it.","\u002Fimg\u002Fblog\u002Fcover-2.jpg",[10,11],"Tax","Credit notes",1,"2026-05-23T23:52:50+02:00",{"slug":15,"name":16},"steuer-recht","Steuer & Recht","Benjamin Oestreich",[19,22,25],{"type":20,"html":21},"richtext","\u003Cp>When you pay a partner for a referred sale, \u003Cstrong>the partner doesn't invoice you\u003C\u002Fstrong> — \u003Cstrong>you\u003C\u002Fstrong> issue them a credit note. For tax purposes that is an invoice under §14 of the German VAT Act, with mandatory fields.\u003C\u002Fp>",{"type":23,"value":24},"markdown","## What a credit note must contain\n\n- Full name & address of you and the partner\n- Your tax number or VAT ID\n- Issue date and sequential number\n- Description of the service (period, referral)\n- Net amount, VAT rate and VAT — or a note on the small-business rule (§19)\n- The word **“credit note”**\n\n## The trap: itemised proof\n\nA lump sum “June commission: €312.40” often isn't enough. Clean means per-transaction proof. This is exactly where spreadsheets turn into a night shift.\n\n## Handle small businesses correctly\n\nIf your partner is a small business under §19, you show no VAT but the corresponding note. Mix it up and it shows at the next audit.",{"type":26,"variant":27,"title":28,"body":29},"callout","info","How PartnerDesk does it","Credit-note PDF with itemised proof, anonymised references and automatic §19 handling — one click, all partners at once.",{"data":31,"pagination":35},[32],{"slug":4,"locale":5,"title":6,"excerpt":7,"coverImageUrl":8,"tags":33,"readTimeMinutes":12,"publishedAt":13,"category":34,"author":17},[10,11],{"slug":15,"name":16},{"page":12,"limit":36,"total":12,"pages":12},4]