- As of 2025, mandatory e-invoicing between domestic businesses in Germany is presented as more than a format change; it is the first step toward a transaction-based reporting system similar to those in Italy and Poland.
- The e-invoicing requirement directly affects companies’ internal control systems (IKS) and their tax compliance management systems (TCMS), which are also intended to prevent tax criminal and administrative offense risks.
- Under Art. 97 § 38 EGAO, companies whose tax control system is deemed effective in a tax audit may receive relief, creating an expectation of proactive, continuously documented risk management.
- Structured e-invoice data under EN 16931 formats (e.g., XRechnung, ZUGFeRD, Peppol) can enable automated real-time controls, audit-proof workflows, and data-driven risk analysis.
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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