- The mandatory electronic invoicing for domestic transactions between businesses will be introduced from January 1, 2025. A draft of a second BMF letter has been released, allowing associations to provide feedback. The UStAE will be adjusted accordingly. The final publication is expected in the fourth quarter of 2025. The law affects taxable domestic transactions between businesses, with certain exemptions. Invoice recipients must be ready to receive electronic invoices from January 1, 2025, while issuers have transition periods.
Source: datenbank.nwb.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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