On 19 November 2024, Germany’s Ministry of Finance (BMF) published a Frequently Asked Questions (FAQ) document on the implementation of mandatory electronic invoicing for transactions between domestic entrepreneurs, effective from 1 January 2025.
The FAQ emphasizes that private end consumers are not affected by this legislation.
It provides clarity on the specific scope of businesses, transactions, eInvoice formatting, and processing.
The document currently addresses the following key questions:
- Why is mandatory e-invoicing being introduced?
- How will the regulations on electronic invoices change?
- What is a “domestic company”?
- Are there any exceptions to the mandatory e-invoice?
- Are clubs also covered by the regulations on mandatory e-invoicing?
- Do companies need a Leitweg ID for B2G transactions?
- What formats are permissible for an e-invoice?
- How can an e-invoice be transmitted and received?
- To what extent does an e-invoice have to enable electronic processing?
- Do e-invoices also have to be issued for cash purchases?
- What transitional regulations apply to the issuance of an e-invoice?
- Are there any exceptions for receiving e-invoices?
- How must an e-invoice be stored?
- How can an e-invoice be submitted to the tax office?
Who can I contact if I have questions about the EN 16931 standard or report information for its revision?
