Germany Clarifies E-Invoicing Rules for 2027 Mandate Phase

• Germany’s BMF issued updated e-invoicing guidance for the Jan. 1, 2027 B2B mandate phase; the timetable itself is unchanged, and businesses with prior-year turnover above €800,000 must generally issue structured domestic B2B e-invoices from January 2027, with transitional relief ending by late 2027.
• All mandatory VAT invoice data must be included in the structured e-invoice data, and the invoice must describe the supply sufficiently to determine VAT treatment; inadequate descriptions may jeopardize the customer’s input VAT deduction.
• Supporting details not needed for VAT assessment may be placed in embedded attachments; for construction invoices, detailed bills of quantities can be included via embedded attachments or separate structured files such as GAEB.
• Advance/prepayment/instalment invoices issued before a business becomes subject to mandatory e-invoicing do not later need conversion, while final invoices benefit from extended transitional relief until 30 June 2030.
• Invoice corrections must also be issued as e-invoices, but the BMF allows multiple correction methods, including replacement invoices, cumulative corrections, or agreed credit-note arrangements, so long as the original invoice and corrections together reflect the final position.

Source: vatcalc.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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