- Mandatory electronic invoicing will be introduced on January 1, 2025
- The Federal Ministry of Finance published a FAQ on its website on November 19, 2024, addressing related questions
- Previous communication from the Federal Ministry of Finance was reported on October 15, 2024, and covered in a publication on November 14, 2024
- Small businesses under Section 19 of the VAT Act are exempt from the requirement to issue electronic invoices due to the Annual Tax Act 2024 approved on November 22, 2024
- The new rule applies to taxable domestic sales between companies based in the country
- Certain tax-exempt transactions and invoices for small amounts and transport tickets are not covered by this rule
- Invoice issuers can use transition periods, but recipients must be ready to receive electronic invoices from January 1, 2025, typically requiring an email address
Source: datenbank.nwb.de
See also
- FAQ: Mandatory E-Invoice Implementation from January 1, 2025 – Answers to Common Questions
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.
