- The BMF has updated its letter from October 15, 2024, with additional details on format requirements, validation, changes in the assessment basis, and storage obligations.
- The draft includes changes to the UStAE for the first time.
- From January 1, 2025, an E-invoice is defined as an electronic data format compliant with or interoperable with EN 16931.
- Receiving E-invoices in regular B2B transactions has been mandatory since the beginning of the year.
- Common German E-invoice formats include ZUGFeRD and XRechnung.
- Many companies have not fully transitioned to issuing E-invoices, leading to questions about handling incorrect formats, correcting E-invoices, and storing parts of hybrid E-invoice formats.
- On June 25, 2025, the BMF published a draft to clarify and supplement its previous letter from October 15, 2024.
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.
