Transitioning to EN16931: Practical Considerations for Implementing E-Invoicing in Germany by 2025

• Growth Opportunities Act passed on March 27, 2024
• Requires e-invoicing for B2B transactions
• Compliance with EN16931 European standard
• European standard specifies UBL and UN/CEFACT CII
• Transitional periods until December 31, 2027
• Practical issues to address during transitional periods
• Legal challenges with e-invoicing and compliance with GoBD
• Section 14b of German VAT Act requires invoices to be kept for 10 years

Source: fgs.de

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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