Retention of invoices; electronic or computerized point of sale systems or cash registers

BMF, guidance of 16 November 2021 – III C 2 – S 7295/19/10001 :001

The VAT Application Decree (UStAE) was amended in Section 14b UStAE as follows:
To the extent that the company issues invoices with the aid of electronic or computerized point of sale systems or cash registers, it is sufficient, with regard to the invoices issued in line with § 33 German VAT Operating Regulation, if a duplicate of the outgoing invoice (till receipt) can be reproduced from unalterable digital records.

Source 2021 12 03 KPMG VAT Newsletter November 2021

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