- Starting from 1 January 2028, a new detail will be mandatory on invoices when the issuer uses cash accounting
- This requirement applies to invoices for small amounts and transport tickets as specified in the German VAT Operating Regulation
- The new invoice detail is crucial for both issuers and recipients, even if recipients do not use cash accounting
- For deducting input VAT, the accuracy and completeness of the invoice are essential
Source: hub.kpmg.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.
