- The German Ministry of Finance published a second administrative guidance letter on mandatory domestic B2B e-invoicing, effective for supplies after 31 December 2024, with transitional arrangements until 31 December 2027.
- The new guidance clarifies categories of errors (formatting, business rule, and content errors) and their legal consequences, and amends the German VAT Application Decree.
- Formatting errors mean the invoice is not a compliant e-invoice; business rule errors relate to technical logic and may be insignificant if not in mandatory fields; content errors concern mandatory invoice details and result in noncompliance.
- E-invoice validation can be done with third-party software, but recipients must still check invoice details; retaining validation reports fulfills due diligence requirements.
- Mandatory invoice details must be included in the structured e-invoice data.
Source: taxathand.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.
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