- Germany’s B2B e-invoicing mandate is being rolled out in phases: businesses must receive e-invoices by 2025–2026, and suppliers must issue them from 2027.
- Exemptions apply for businesses without a fixed establishment in Germany.
- Invoices with format (syntax) errors or missing mandatory VAT data are not considered compliant e-invoices.
- Businesses must validate invoices for both syntax and VAT content errors, keep validation reports, and ensure all mandatory VAT fields are in the structured data (not in attachments or links).
- Issuing an e-invoice is mandatory if a business opts for VAT under §9(1) UStG; price reductions that don’t change the supply do not require invoice correction.
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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