- The DStV highlights an unclear or unnecessary restriction in the new section 14.7a paragraph 3 UStAE and calls for editorial revision.
- The JStG 2024 introduced changes to section 19 UStG effective from January 1, 2025, and section 34a UStDV provided relief for invoices from small businesses.
- Section 14.7a paragraph 3 UStAE allows small businesses to issue invoices as non-electronic unless the recipient agrees to electronic invoices.
- The DStV questions the need for recipient consent for electronic invoices, as the Growth Opportunities Act removed this requirement for domestic business exchanges.
- The DStV suggests removing or revising section 14.7a paragraph 3 sentences 2 to 4 UStAE to clarify the legal situation.
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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