- The German Ministry of Finance (BMF) issued supplementary rules and VAT Directive (UStAE) amendments on the mandatory e-invoicing regime for domestic B2B supplies effective 1 January 2025.
- The guidance covers e-invoice mandatory use, invoice content requirements, invoice corrections, and VAT/technical consequences of process-rule errors.
- The principles apply to transactions carried out after 31 December 2024, with transitional rules available through 31 December 2027.
- For supplies made before that date, the UStAE as valid on 31 December 2024 remains applicable.
- No objection will be raised, including for input VAT deduction purposes, if an e-invoice issued by 31 December 2026 complies with the 2024 and 2025 BMF guidance but not with the additional requirements in this new letter.
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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