- Interchangeability of Formats: E-invoicing in Germany has become more flexible with the integration of XRechnung requirements into Peppol BIS Billing 3.0, allowing both formats to be used interchangeably for electronic invoicing. This is a significant advancement toward greater interoperability and efficiency in the Business-to-Government (B2G) landscape.
- Compliance and Standards: Both Peppol BIS Billing 3.0 and XRechnung are based on the European standard EN16931, ensuring that they meet similar mandatory content requirements for electronic invoices. However, while Peppol supports cross-border invoicing, XRechnung is specifically tailored for the German public sector.
- Technical Considerations: The adoption of a “German National Ruleset” within Peppol BIS Billing 3.0 has adjusted validation rules to enhance its equivalence with XRechnung. Nonetheless, organizations must be aware of technical limitations, as certain XRechnung extensions and specific syntax requirements may not be compatible with Peppol.
Sources
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.
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- ECJ Rules on VAT Treatment of Mobile App Services Before 2015
- EU Court Rules on VAT Liability for App Store Digital Platform Sales
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format