BMF Clarifies 2025 E-Invoicing Requirements: Technical Standards and VAT Deduction Risks Highlighted

• BMF sets new requirements for e-invoicing in 2025, focusing on technical standards, mandatory fields, and risks for input tax deduction.
• Mandatory e-invoicing for domestic B2B transactions starts on January 1, 2025.
• A new BMF draft clarifies e-invoicing guidelines and updates the VAT application decree.
• Emphasis is placed on adhering to technical e-invoicing standards like EN 16931, XRechnung, and ZUGFeRD.
• Non-compliance with format standards results in classification as “other invoice,” affecting tax deductions.
• Critical errors include non-compliance with EN 16931 business rules or faulty XML structure.
• From 2027, issuing non-compliant e-documents fails to meet e-invoicing obligations.
• Increased risks for input tax deduction if only “other invoices” are issued.
• Objective evidence can secure exceptions for input tax deduction.
• Technical validation of e-invoices should be part of the invoice receipt process.
• Transition rules allow acceptance of faulty e-documents as “other invoices” until end of 2026 or 2027, depending on company revenue.

Source: bakertilly.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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