- The new BMF letter on e-invoicing clarifies practical validation and verification obligations, defines error classes, and introduces key changes for companies. Since 01.01.2025, businesses must be able to receive e-invoices; issuing e-invoices becomes mandatory in B2B from 01.01.2027 (or 01.01.2028 for businesses with < €800,000 annual turnover). The letter introduces three error classes (format, business rule, and content errors) and a three-step process: format check, business rule check, and content check. Validation reports should be kept. In case of VAT-relevant errors, input tax deduction is not allowed, and correction is required via e-invoice. Additionally, all mandatory invoice details must be in the structured XML part. The letter contains seven key changes companies must observe.
Source: bakertilly.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.
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