- The German Finance Ministry issued supplementary rules on the mandatory electronic invoice (E-Rechnung) regime for domestic B2B transactions, applying from 1 January 2025, with future review once the reporting system’s requirements are finalized.
- Advance, prepayment, and installment invoices issued before a business is obliged to use e-invoices do not have to be sent as e-invoices, even if the underlying supply and payment occur later.
- The guidance also covers how invoice disclosure requirements are to be mapped in an e-invoice, including rules on service descriptions, construction services, discount agreements, and gross-price invoices.
- Additional clarification is provided on invoice corrections, the tax and technical effects of errors in business rules, the relationship to public-sector e-invoicing, public-law fee notices, and sanction provisions.
- The finance ministry also announced corresponding changes to the VAT Application Decree (Umsatzsteuer-Anwendungserlass).
Source: bundesfinanzministerium.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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