German Ministry of Finance (BMF) circular dated 17 September 2025 regarding the issuance of invoices in official EU language
Purpose
To clarify the conditions under which invoices may be issued in official languages of the European Union, and how this affects VAT compliance under German law.
Key Points
- Language Flexibility: Invoices may be issued in any official EU language, provided the recipient can understand the content and the invoice meets all legal requirements under the German VAT Code (UStG).
- Audit and Verification: If an invoice is issued in a language other than German, the taxable person must ensure that the content is understandable to the tax authorities during audits. Translations may be requested.
- Cross-border B2B Transactions: The regulation supports multilingual invoicing for intra-EU B2B transactions, especially where the recipient is based in another Member State.
- No Impact on Input VAT Deduction: The use of another EU language does not affect the right to deduct input VAT, as long as the invoice complies with Article 14 of the VAT Application Decree (UStAE).
- Practical Guidance: Businesses are encouraged to include standardized terminology and avoid ambiguous phrasing to facilitate cross-border understanding and auditability.
Source BMF
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