- German Ministry of Finance released a draft guideline on B2B e-invoicing mandate
- Plans to introduce e-reporting system for invoice details in the future
- Exemptions for e-invoicing include tax-free services, invoices under 250 euros, and travel tickets
- E-invoices must comply with EN 16931 syntaxes or mutually agreed format
- Accepted formats include XRechnung, ZUGFeRD, FatturaPA, and Factur-X
- E-invoices can be sent via email, electronic interfaces, or portals
- Recipients who cannot accept e-invoices cannot demand alternatives
- Issuers fulfill VAT obligations by making documented efforts to send e-invoices
- Corrections must be in electronic form
- Recipients must ensure e-invoicing compliance for tax deductions
- Structured part of e-invoice must be stored in original, immutable form
Source: sovos.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.
