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Draft details published: clearing the fog for B2B mandate in Germany

On 13.6.2024, the Federal Ministry of Finance (“BMF”) released a draft official letter to address open questions about the upcoming e-Invoicing mandate. The letter covers various topics raised by economic operators and invites feedback from industry and regional associations before the final version is published in Q4 2024. While not legally binding, the letter provides guidance for financial administrations and allows economic operators to plan for electronic invoicing obligations. The Financial Administration commits to accommodating the transformation process until the end of 2027, showing leniency for non-adherence if goodwill is evident. The letter emphasizes the importance of structured data as the only binding representation of the invoice, with standardized formats and tools for human readability. It also highlights the optional nature of visual representation and the risks for invoice senders if discrepancies in core elements are not corrected.

Source The Invoicing Hub

See also Unofficial translation of the draft regulations letter in English


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