- Small businesses (Kleinunternehmer), invoices under €250, and passenger transport tickets are exempt from mandatory B2B e-invoicing, but must be able to receive compliant e-invoices.
- Invoices containing both in-scope and out-of-scope items must comply with e-invoicing rules.
- Only structured electronic invoices meeting EN 16931 and containing all mandatory data are considered compliant; validation tools are recommended and evidence of validation should be retained.
- E-invoices must be archived for eight years in their original XML form; storage outside GoBD-compliant systems is allowed for VAT purposes.
- Authenticity, integrity, and legibility of e-invoices must be ensured during storage, using audit trails, EDI, or qualified electronic signatures/seals.
Source: sovos.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.
Latest Posts in "Germany"
- Germany Plans VAT Reform with 21% Standard Rate and Zero-Rated Food
- Briefing document & Podcast: Germany E-Invoicing & E-Reporting
- Input Tax Allocation for Mixed-Use Properties: Area-Based Rule Now Primary
- Updated Customs Authorizations Questionnaire Effective June 1, 2026
- VAT Spiral: How Higher Sales Tax Fuels Inflation and Raises Tax Revenue
