- Germany is rolling out mandatory B2B structured e-invoicing from 2025, starting with the requirement to receive e-invoices, and expanding in 2027 to require suppliers to issue them for all in-scope transactions.
- The updated BMF guidance clarifies that invoices with format (syntax) errors or missing mandatory VAT fields are invalid and not considered e-invoices.
- Business rule (VAT) errors are now clearly defined, and critical errors affecting VAT details render invoices invalid.
- Companies may use validation tools, but issuers remain legally responsible for invoice accuracy; all validation reports must be retained for audits.
- Mandatory data must be within the structured invoice, e-invoices must be retained for eight years, and the guidance reinforces data integrity and taxpayer responsibilities.
Source: fiscal-requirements.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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