E-invoicing: Deadlines and facts at a glance
ServicesAccounting & OutsourcingE-invoice – challenge and opportunity
E-invoicing: Deadlines and facts at a glance
From January 2025, e-invoicing will be mandatory in Germany for certain transactions between domestic companies. This means that, for example, a pdf sent by email will no longer be permitted in future. An electronic invoice is only valid ‘if it is issued, transmitted and received in a structured electronic format and enables electronic processing’ (§ 14 para. 1 sentence 3, German VAT Code). We have summarised all other important deadlines and facts for you on our cheat sheet.
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Nadia Schulte Director Düsseldorf
E-invoice – challenge and opportunity
The era of paper invoices has passed. The EU's draft ViDA Directive specifies a "near-real-time" reporting system for VAT and requires mandatory electronic invoices for many transactions. It provides the economy with enhanced efficiency while simultaneously giving authorities better control. With a special authorisation from the EU, Germany plans to introduce electronic invoices for domestic B2B transactions...
BMF circulates draft letter on e-invoicing
On 1 January 2025, e-invoicing will become mandatory in Germany for certain supplies provided by taxable persons based in Germany (although transitional rules are available to help suppliers). The Federal Ministry of Finance summarises the key legal regulations and provides some practical provisions to supplement the law. Here we summarise the key points for you.
BMF klärt Detailfragen zur E-Rechnung
Die Verbändeanhörung zum Wachstumschancengesetz, das auch die verpflichtende E-Rechnung ab 2025 vorsieht, hat viele Bedenken und Fragen hervorgerufen. Mit einigen setzt sich das BMF in einem Schreiben vom 2. Oktober 2023 auseinander. Dies betrifft vor allem die XRechnung, die hybride ZUGFeRD-Rechnung und die EDI-Rechnung.
Pläne für die E-Rechnung
Am 8. Dezember 2022 hat die EU-Kommission einen Entwurf dazu vorgelegt, wie sie sich die Digitalisierung der umsatzsteuerlichen Rechnungsstellungs- und Meldepflichten vorstellt: VAT in the Digital Age (ViDA). Der Regierungsentwurf des Wachstumschancengesetzes vom 30. August 2023 greift der finalen EU-Regelung vor und führt die E-Rechnung ein.