- The German Ministry of Finance (BMF) will update the E-invoice FAQ to include explanations on service descriptions and the presentation of advance payments in final invoices for the construction industry.
- From January 1, 2025, domestic companies must be able to receive e-invoices; sending structured e-invoices for certain B2B transactions becomes mandatory from 2027.
- The construction industry faces special challenges due to complex billing structures and established standards like GAEB, which are not easily compatible with current e-invoice formats.
- The BMF has responded to industry concerns and announced, in a letter dated February 23, 2026, that the FAQ will be adjusted accordingly.
- Until June 30, 2030, it will generally be sufficient for e-invoices in construction to include only totals per trade in the structured part, provided a human-readable attachment contains detailed breakdowns.
Source: ebnerstolz.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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