- Alignment with E-Invoicing Requirements: The German Ministry of Finance (BMF) updated the GoBD (German Principles on Bookkeeping) to align digital archiving requirements with the mandatory B2B e-invoicing set to begin on January 1, 2025, providing clarity for taxpayers and software providers.
- Archiving Practices Clarified: The amendment specifies that for fiscal purposes, the XML component of structured e-invoices is the legally relevant element that must be archived, eliminating the requirement for a separate PDF copy, as long as a graphical representation can be generated on demand.
- Specifics on Hybrid Formats: The update explicitly addresses the archiving of hybrid formats like ZUGFeRD, stating that the embedded structured XML is legally binding and must be archived in its original file structure to comply with audit requirements.
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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