Germany Aligns VAT Rules with European e-Invoicing Standard for Consistent B2B Transactions

• Germany published a guide aligning VAT Act requirements with the European e-invoicing standard EN 16931
• The guide ensures mandatory invoice details are mapped to structured fields
• Harmonization developed by KoSIT, FeRD, and AWV
• Provides a clear reference for issuers and software providers
• Reduces legal risks and enables consistent automated B2B e-invoicing
• The initiative includes a table linking UStG requirements with EN 16931 fields
• Examples include mapping invoice date, number, and supplier data to specific fields
• Special cases like reverse charge and cash-based accounting have detailed instructions
• Ensures every legally required field has a standard place in the e-invoice
• Prevents different interpretations and reduces legal risks
• Future updates will include structured support for prepayment and final invoices
• Additional requirements from Commercial Law and payment details will be added
• The guide is a step toward uniform and reliable e-invoicing in Germany with more improvements expected

Source: fiscal-requirements.com

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.

---

---