The German Ministry of Finance (BMF) has issued regulatory guidance to the public regarding the German e-invoicing mandate starting on 1 January 2025. The guidance addresses the regulatory changes introduced by the Growth Opportunities Act, including topics such as invoice formats, issuance and reception of e-invoices, storage, input VAT deductions, and transitional provisions. The draft letter outlines the expectations for German businesses, stating that they must have the capability to receive e-invoices compliant with EN 16931 by 2025, with mandatory issuance phased in by 2027/2028. The letter also clarifies that e-invoices must be distributed electronically and provides guidance on compliant methods of distribution.
Source Pagero
See also Unofficial translation of the draft regulations letter in English
- See also
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