- The German Ministry of Finance (BMF) has supplemented its existing guidance on electronic invoices (E-Rechnung), building on the 15.10.2024 and 15.10.2025 BMF letters.
- Advance payment, prepayment, and partial invoices do not need to be issued as e-invoices if they are issued before the e-invoicing obligation takes effect under the transitional rules of Section 27(28) UStG, even if the final invoice must later be issued as an e-invoice.
- In the final invoice, it will not be objected to if amounts already received as advance payments are shown in field BT-113 (“Paid amount”) and additional details are entered in free text field BT-22 (“Invoice note”).
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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