The introduction of e-invoicing is approaching and is still associated with a number of questions - both at EU-wide level and in Germany. In our interview, our experts Florian Röchnerpartner and tax consultant at WSB's Wiesenbach office, and Christiane Reinholdpartner and tax consultant at WSB's Heidelberg office, will provide an overview of the current situation, talk about the special features for small businesses and point out which steps should be taken before the end of the year in order to be well prepared.

WSB: Can you start by describing the current regulations on e-billing in the various EU countries and what this means?

Florian Röchner: The introduction of e-billing was decided within the EU. However, implementation at national level varies greatly. In many countries, especially in the B2B sector, there is still no explicit tax law obligation to issue an e-invoice. It is necessary to check in detail which regulations apply in which country.

Christiane Reinhold: It is precisely through our GGI NetworkHowever, we can offer our clients cross-border assistance here.

WSB: And from a national perspective, can you tell us which regulations the BMF last published in its letter dated October 15, 2024?

Christiane Reinhold: Overall, there are few changes compared to the draft. The question of the hybrid invoice format remains critical if the pdf version differs from the XML file in terms of content. It remains to be feared that two different invoices will exist for tax purposes in these cases. The e-invoice would then have to be issued retrospectively for the pdf invoice, which in practice would in no way reduce bureaucracy.

WSB: We last published on 20.11.2024 in a post and Article on the small business regulation reported (wsb-berater.de/wsb-neuheiten). One of the new provisions in the Annual Tax Act 2024 is that small businesses do not have to issue electronic invoices. Doesn't that cause confusion? What should a small business owner do now?

Florian Röchner: This legislation has not yet been finalized. For small businesses, the transitional regulation applies from 01.01.2028. Until then, small businesses do not have to issue e-invoices. From then on, there will be a clearly defined regulation. The obligation to receive e-invoices will remain mandatory from 01.01.2025.

WSB: 01.01.2025 is within reach. If no action has been taken yet, what steps do you recommend that need to be taken before the end of the year?

Christiane Reinhold: By this time, at least one e-mail address should be set up via which e-invoices can be received. In addition, we recommend processing software with which the electronic data can be automatically read and further processed, for example for financial accounting or for the payment process. At WSB, we have already been able to help many clients improve their interface processes at this point.

WSB: Thank you for the detailed interview and your time.

Stay informed with us: In the next interviews, we will shed light on the initial experiences and challenges of the introduction and what further developments and future prospects the e-bill could bring.

👉 Do you still have questions? We at WSB will be happy to help you.

You can find initial information at: https://www.bit.ly/wsbere

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