- EU Directive 2014/55/EU obliges municipalities to accept electronic invoices
- Varying regulations depending on the federal state
- Above-threshold and below-threshold values for acceptance obligation
- Supplier obligation varies depending on the federal state
- Patchwork of regulations in the federal states
- Structured electronic invoice format required
- Municipal environment must prepare for upcoming challenges
Source: haufe.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.
Latest Posts in "Germany"
- German MOF Issues Second Guidance on Mandatory Domestic B2B E-Invoicing and Error Clarifications
- Federal Ministry of Finance Clarifies B2B E-Invoicing Validation and Mandatory Invoice Elements for 2025
- Second BMF Letter on E-Invoicing: Key Changes and Validation Duties for Businesses Explained
- Analysis of ECJ-cases on VAT for Ancillary Services in German Accommodation Sector
- Germany: Navigating NACE Code Changes for Foreign VAT Refunds in 2025–2026 Transition Period