- The Federal Chamber of Tax Advisors (BStBK) published an FAQ catalog on March 3, 2026, regarding the mandatory introduction of e-invoicing for domestic business transactions in Germany starting January 1, 2026.
- The FAQ covers legal requirements, practical questions, and aims to support consistent and legally secure implementation, but does not replace individual case assessment.
- Topics include definitions, requirements for proper management and storage of electronic documents, principles of immutability, integrity, traceability, and audit-proof archiving.
- It addresses technical and content validation of incoming invoices, handling of incorrect invoices, and integration into existing accounting systems.
- The FAQ also details requirements for issuing structured e-invoices, permissible transmission methods, and special cases such as advance payments, recurring services, and invoice corrections.
Source: awb-international.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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