- Updated BMF FAQ on mandatory e-invoicing: On November 5, 2025, the German Federal Ministry of Finance refreshed its FAQ for the January 2025 e-invoicing mandate, clarifying definitions, timelines, and transmission channels.
- Key clarifications introduced:
- Foreign businesses with German VAT registration but no fixed establishment can indicate this status to justify exemption from e-invoice issuance.
- VAT Act and Federal E-Invoicing Ordinance (ERechV) apply in parallel, with different thresholds (VAT Act: €250 for B2B; ERechV: €1,000 for federal B2G) and transmission requirements (e.g., OZG-RE for B2G).
- Technical and legal updates: ELSTER viewer now supports XRechnung and ZUGFeRD formats; FAQ includes updated legal references (BMF letters from Oct 2024 & Oct 2025, and July 2025 GoBD amendments on retention).
Source Pagero
Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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- 13th E‑Invoicing Summit (E‑Rechnungs‑Gipfel 2026) (June 22-24, 2026)
