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BMF Guidance: Mandatory Electronic Invoicing for Domestic Companies from 2025

  • From 1 January 2025, transactions between domestic companies will be required to use electronic invoicing
  • BMF plans to publish guidance on this issue after receiving feedback from associations
  • Final publication of the guidance is expected in the 4th Quarter of 2024
  • BFH ruled that a clearing agent who brokered a business contact for supplies did not qualify for zero-rated VAT
  • BFH comments on the concept of brokerage services and specific transactions
  • Hamburg tax court’s consideration of brokerage services was deemed incorrect by BFH

Source: assets.kpmg.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.

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