Electronic invoices will be mandatory in the B2B sector from 2025. What the tax authorities and legislators have to say shortly beforehand:

The new obligation affects invoicing between domestic companies. From now on, only invoices that can be issued, transmitted, received and processed in a structured electronic format will be recognized as e-invoices. Small-value invoices up to EUR 250.00 and tickets are excluded.

For Invoice issuer there are transitional arrangements until 2028. Invoice recipient on the other hand, it will already start in 2025!

Latest practical tips from the Federal Ministry of Finance:

✅ A simple e-mail inbox is enough to receive them. It doesn't even have to be a separate one.

✅ If an email does not contain any relevant invoice data, it does not need to be archived.

✅ Although e-invoices must be able to be processed electronically, electronic processing is not mandatory.

✅ During the transitional period, the incorrect format is not necessarily a reason for excluding input tax deduction.

✅ The correction of an incorrect e-invoice must also be made in a structured format.

All-clear for small businesses:

While the tax authorities announced in October that small businesses would also have to issue e-invoices, the legislator changed this in November. are exempt from this exhibition requirement! However, they still have to receive e-invoices.

💡 Would you like to take the introduction of e-invoicing as an opportunity to take digitization in your accounting to a new level?

👉 You'll be knocking on our doors here! 😉 Contact us - we'll be happy to help you!
www.bit.ly/wsbere

#Invoicing#Digitalization #Business #Bookkeeping #Taxes #TipsForEntrepreneurs #WSB