Mandatory e-invoicing is expected to be introduced in Germany from 1 January 2025
- B2B domestic transactions between German businesses
- In line with European Commission’s proposed ViDA and compliance with EN16931 European e-invoicing standard
Sources
Draft paper for discussion – Unofficial translation
Attachment – Discussion Proposal Amendment UStG
§ 14 Issuance of invoices
(1) An invoice is any document used to account for a supply of goods or services, irrespective of its regardless of how this document is referred to in business transactions. An invoice may be issued as an electronic invoice or, subject to subsection (2), as any other invoice. An electronic invoice is an invoice that is issued, transmitted, and received in a structured electronic format issued, transmitted and received and allows for electronic processing. The electronic invoice must comply with the European standard for electronic invoicing and the the list of corresponding syntaxes as set out in Directive 2014/55/EU of 16 April 2014 (OJ L 133, 6. 5. 2014, p. 1). Another invoice is an invoice that is transmitted in a other electronic format or on paper. The transmission of an electronic invoice or any other invoice in an electronic format shall require the consent of the recipient, unless there is an obligation under paragraph 2, sentence 2, number 1, sentence 2.
(2) If the entrepreneur makes a delivery or provides another service in accordance with § 1, para. 1, no. 1, he is entitled to issue an invoice. In the following cases he is obliged to issue an invoice if the transaction is not exempt from tax under § 4 numbers 8 to 29:
- An invoice must be issued for a service provided to another entrepreneur for the latter’s business six months after the performance of the service. The invoice for a transaction taxable in Germany shall be issued as an electronic invoice in accordance with paragraph 1 sentences 3 and 4 if the entrepreneur providing the service is domiciled in Germany and the service is not taxable under tax-exempt service pursuant to § 4 numbers 1 to 7.
- An invoice for a service rendered to a legal entity that is not a business must be issued within six months after the service is rendered.
- For a taxable supply of work and services (Section 3 (4) Sentence 1) or other in connection with real property, an invoice must be issued within six months of the performance of the service, irrespective of the recipient. issue an invoice.
§ Section 14a shall remain unaffected. Notwithstanding the obligations under sentence 2, an invoice may be issued by a recipient of services referred to in sentence 2 no. 1 or 2 for a delivery or other services provided by the trader, provided this has been agreed in advance (credit note). The credit note shall lose the effect of an invoice as soon as the recipient of the credit note objects to the document sent to him. An invoice may be issued in the name and for the account of the the entrepreneur or a recipient of services referred to in sentence 2 No. 1 or 2 by a third party. issued by a third party.
(3) The authenticity of the origin of the invoice, the integrity of its content and its legibility must be must be guaranteed. The authenticity of the origin means the certainty of the identity of the issuer of the invoice. The integrity of the content means that the data required by this Act have not been required by this Act have not been changed. Each entrepreneur shall determine the manner in which the authenticity of the origin, integrity of the content and legibility of the invoice. are guaranteed. This can be achieved by any in-house control procedures that provide a reliable audit trail between the invoice and the service. Without prejudice to other admissible procedures, the authenticity of the origin of an electronic invoice and the integrity of the content of an electronic invoice shall be deemed to be guaranteed by
- a qualified electronic signature or
- electronic data interchange (EDI) in accordance with Article 2 of Commission Recommendation 94/820/EC of 19 October 1994 on the legal aspects of electronic data interchange (OJ L 338, 28.12.1994, p. 98), if the agreement on this data exchange provides for the use of the use of procedures that guarantee the authenticity of the origin and the integrity of the data. guarantee.
