- The final letter on e-invoicing has been published by the Federal Ministry of Finance on October 15, 2024
- New regulations for issuing invoices after December 31, 2024 have been introduced
- Mandatory use of electronic invoices for domestic B2B transactions, with some exceptions
- Future obligation to electronically report certain invoice information to the authorities
- Details on the legal situation until December 31, 2024 and new regulations for e-invoices
- Types of invoices from January 1, 2025 (e-invoice and “Other invoice”)
- Requirements for issuing invoices, including e-invoices and other types, small amount invoices, and tickets
- Permissible formats for e-invoices
- Various aspects related to e-invoices, including correction, public entities, and input tax deduction
- Transition rules for issuing e-invoices and receiving them
- Information on how to access the full letter from the Federal Ministry of Finance and additional resources on e-invoicing from NWB-Verlag
Source: datenbank.nwb.de
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.
