- Germany’s Ministry of Finance issued new guidance on mandatory domestic B2B e-invoicing, in force for most businesses from 1 January 2027, covering issues such as advance/final invoices, supply descriptions, discounts, construction work, gross-price invoices, and invoice corrections.
- Deposit, advance, and installment invoices issued before the e-invoicing obligation starts do not need to be e-invoices, even if supply and payment occur after 1 January 2027.
- For final invoices with partial payments, simplified treatment is allowed until 30 June 2030, provided the structured e-invoice or an embedded annex clearly identifies the required information and cross-references the annex.
- For mass-market businesses, customer business status must be checked at contract start or on amendment; no repeated checks are required during the contract term absent knowledge or gross negligence.
- The MOF says the structured part of an e-invoice must clearly describe the supply enough to verify its VAT treatment, while construction work may be listed as totals in the structured part with detailed specifications in a readable annex; transitional VAT Act provisions remain in place until 31 December 2027.
Source: taxathand.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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