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E-Invoicing in B2B: Key Changes and Clarifications in the Latest BMF Guidance 2025

    The second BMF letter clarifies the mandatory introduction of e-invoicing in the B2B sector from 2025. The initial letter from October 2024 left some issues unresolved. A draft was released in June 2025, and the final version was published in October 2025, exactly one year after the first. The final version includes significant changes compared to the draft. The article provides an overview of these key changes, including handling faulty e-invoices and other amendments.

Source: datenbank.nwb.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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