E-Invoicing: Data Scope, Attachments, and Audit Corrections in the Final BMF Directive

• The E-Rechnung is a structured electronic data format mandatory in the B2B sector from January 1, 2025
• The ZUGFeRD standard, a hybrid invoice format, is likely to become widely used
• ZUGFeRD offers four compatible variants that differ in the scope of information transmitted via ZUGFeRD-XML
• E-Rechnung content can be supplemented with unstructured data like PDFs to simplify invoice creation and transmission
• Manual invoice verification is often complex and prone to errors
• The ZUGFeRD format facilitates modular digitalization allowing for automated step-by-step processes in invoice verification, approval, and booking

Source: datenbank.nwb.de

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See also

• E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Collection of E-Invoicing Guides – Worldwide – VATupdate

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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