- German Ministry of Finance published finalized guidelines on B2B e-invoicing
- Roll out date confirmed for January 2025
- Key requirements remain unchanged from Growth Opportunities Act
- E-invoices must comply with EN 16931 syntaxes or agreed formats like XRechnung and ZUGFeRD
- Trading parties can determine e-invoice format under civil law
- France’s Factur-X and Peppol-BIS Billing formats mentioned as compliant examples
- Issuer can rely on recipient’s VAT ID to determine if they are domestic entrepreneur
- Various transmission methods accepted, parties can agree on preferred method under civil law
Source: sovos.com
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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