- German government released finalized B2B e-invoicing guidelines in the last quarter of the previous year
- Mandatory B2B e-invoicing began on January 1, 2025
- Ministry of Finance issued a second draft letter on June 25, 2025, amending VAT Implementation Decree
- E-invoices must follow strict formatting and content rules to be compliant
- Non-compliant e-invoices may impact legal and tax validity
- Content errors render e-invoices invalid even if missing details are in attachments
- New invoices must follow the format of previous correct invoices
- Validation tools recommended to verify conformity with European Norm 16931
- E-invoices not required for low-value invoices, travel tickets, or small business invoices
- E-invoices can be issued for B2B without recipient consent, but B2C requires consent
- Structured part of e-invoice must be preserved for eight years
- Systems must ensure authenticity, integrity, and readability of e-invoices
- Public consultation open for feedback on second draft letter
- Final version expected in late 2025, with rules potentially retroactive to January 1, 2025
- Taxable persons should review proposed measures to ensure system compliance
Source: vatabout.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.
