From 01.01.2025, it will be mandatory to ensure the receipt of e-invoices for domestic B2B transactions. This applies only to businesses and is based on the VAT regulations of the EU standard EN 16931 and the national implementation through the Growth Opportunities Act. The goals are standardized billing in business transactions and the containment of VAT fraud.<\/p>\n
This will replace the previously predominant paper invoices or invoices sent in, for example, PDF format with a uniform electronic format. This is also intended to create uniform foundations for B2B transaction reports in national and cross-border traffic in accordance with EU requirements (VAT in the Digital Age, or ViDA for short) for cross-border transactions (intra-community supplies and services).<\/p>\n
Different formats can be used for the e-invoice to meet the legal requirements. Examples include the XStandard\/XRechnung formats, which are already used in public procurement, as well as ZUGFeRD (from version 2.0.1).<\/p>\n
From 01.01.2025, the issuance<\/strong> of e-invoices for all domestic taxable B2B transactions is possible<\/strong>; however, the receipt<\/strong> and storage of e-invoices is mandatory<\/strong>. Invoices in PDF format may only be sent with the express consent of the recipient. PDF invoices will no longer be considered electronic invoices from 01.01.2025!<\/strong> The invoice recipient must ensure readiness to receive an e-invoice, i.e., have the necessary software. For transactions with private consumers (B2C), there is (currently) no recording of domestic transactions.<\/p>\n In principle, this also includes transactions in the sense of \u00a7 19 UStG from small businesses and associations, unless the exemptions according to \u00a7 4 numbers 8 to 29 UStG apply. A de minimis threshold of \u20ac250 also applies for the e-invoice obligation.<\/p>\n E-invoices must be kept unchanged for 10 years according to the principles of proper accounting (GoBD) in accordance with \u00a7 14 b UStG.<\/p>\n","protected":false},"excerpt":{"rendered":" E-invoice becomes mandatory From 01.01.2025, it will be mandatory to ensure the receipt of e-invoices for domestic B2B transactions. This applies only to businesses and is based on the VAT regulations of the EU standard EN 16931 and the national implementation through the Growth Opportunities Act. The goals are standardized billing in business transactions and […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1334","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/pages\/1334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/comments?post=1334"}],"version-history":[{"count":2,"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/pages\/1334\/revisions"}],"predecessor-version":[{"id":1812,"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/pages\/1334\/revisions\/1812"}],"wp:attachment":[{"href":"https:\/\/zdarsky-wirtschaftsrecht.de\/en\/wp-json\/wp\/v2\/media?parent=1334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nFrom 01.01.2027, companies with a previous year’s turnover of \u20ac800,000 are obliged to send only e-invoices.
\nFrom 01.01.2028, all companies in the B2B sector must exclusively use e-invoices.<\/p>\n