About a month ago we had a tree surgeon round to crown our copper beech. We only had a verbal agreement that he would charge 300 euros including VAT. I had the feeling he would have preferred cash in hand, but we insisted on it being above board with an invoice (in Germany 'home improvement costs' are tax-deductible).
He did the job fine and we waited for an invoice. Which hasn't come yet.
By chance I was talking to my tax adviser last week and mentioned it to him. Legally (in Germany) we have no obligation to contact him or to pay him, as he has not billed us for his work. In fact we are forbidden from even attempting to pay him until we get an invoice.
So it's becoming an ethical dilemma. Up to now I've been hoping to circumvent the situation by telling myself he's a bit sloppy in his admin and the invoice will arrive tomorrow, but tomorrow is looking increasingly like a manana (or at least it would do if I had the squiggle over the n).
So in all honesty, would you contact him and ask him to send the bill? Or would you just leave it and have 300 euro extra for yourself? I wouldn't have so many qualms about a large company, by the way, but he's self-employed.