Germany Revises E-Invoicing Rules: Key Updates and Business-Friendly Changes Announced by BMF

• Germany’s Federal Ministry of Finance issued a revised draft on mandatory e-invoicing for domestic B2B transactions on June 25, 2025
• Technical errors in e-invoices do not disqualify them completely and corrections can be made retroactively
• Small businesses with turnover below 22000 euros are exempt from issuing e-invoices
• Voluntary e-invoices do not require recipient consent
• Barter transactions involving used parts must disclose VAT using a dual-line item approach
• Proposed legal language for changes to the VAT Application Decree is included
• The draft aims to improve legal certainty and usability for businesses
• Finalization of the draft guidance is expected in Q3 2025

Source: alvarezandmarsal.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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