- The German Federal Ministry of Finance’s new guidance on domestic mandatory e-invoicing clarifies that, for mixed B2B/B2C customer bases, it is enough to determine a customer’s VAT-taxable-person status at the start of the relationship or when a contract changes; ongoing re-checks are not required, though businesses should verify status in advance for changing or anonymous customers.
- The BMF states that the administrative penalty under section 26a(2) no. 1 German VAT Act does not apply where a paper or other non-e-invoice is issued instead of an e-invoice, which is favorable for suppliers facing customers unwilling to accept e-invoices.
- For mandatory invoice data, the BMF recommends following KoSIT/FeRD guidance for populating the XML structure, meaning VAT invoice details should be placed in the structured e-invoice fields to support standardized automated processing.
Source: kmlz.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.
