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BMF Issues Updated Guidelines on E-Invoicing Requirements for German Businesses

  • Since January 1, 2025, all companies in Germany must be able to receive electronic invoices.
  • From 2027, issuing electronic invoices will also become mandatory.
  • The BMF has published a new letter with important adjustments and clarifications on e-invoicing.
  • The letter addresses the obligation for small businesses to send e-invoices.
  • It also clarifies the distinction between e-invoices and other types of invoices.

Source: hub.kpmg.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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