- From 1 Jan 2025, B2B businesses in Germany must be technically able to receive e-invoices; outbound e-invoicing becomes mandatory from 1 Jan 2027/2028 subject to transition rules.
- A new BMF letter of 15 Oct 2026 clarifies that e-invoices must still contain all VAT mandatory details under Sections 14 and 14a UStG in the structured part of the invoice.
- The service description in an e-invoice must allow clear identification of the supplied goods/services and their tax treatment.
- If an e-invoice is incomplete or non-compliant, the recipient may lose input VAT deduction unless the invoice is subsequently corrected.
- The recipient must independently verify invoice correctness; the risk of denied input VAT applies broadly to all recipients.
Source: nwb-experten-blog.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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