- Germany, 17 October 2024
BMF publishes new “letter” on mandatory B2B e-invoicing being phased in 2025 – 2028
Germany’s Ministry of Finance (BMF) on 15 October 2024 issued a final letter (update of June draft) detailing the scope and regulations for the upcoming launch of mandatory B2B e-invoicing for resident businesses. The phased implementation will take place from January 1, 2025, through January 1, 2028. Here are the main points:
Key Aspects of the B2B E-Invoicing Mandate
- Phased Implementation:
- January 1, 2025: All businesses must be capable of receiving structured e-invoices that comply with the EN16931 standard. Buyer consent will no longer be necessary for receiving e-invoices.
- January 1, 2027: Businesses with an annual turnover exceeding €800,000 must issue only EN16931-compliant e-invoices.
- January 1, 2028: The mandate will cover all businesses, requiring them to both issue and receive e-invoices exclusively.
- Scope and Formats:
E-invoices must comply with the EN16931 standard or an agreed-upon alternative format that allows proper VAT data extraction. Accepted formats include XRechnung, ZUGFeRD, and other EN16931-compatible formats.
- Transmission and Compliance:
E-invoices can be sent via email, electronic interfaces, or portals. Physical media (e.g., USB sticks) are not allowed. Recipients are responsible for ensuring compliance, and non-compliant invoices, such as PDFs or paper, will not be valid for tax deductions.
- Exemptions:
Exemptions apply to tax-free services, invoices under €250, and small-value invoices, which can continue to be issued as paper invoices until December 31, 2026.
- Corrections and Documentation:
Any corrections to e-invoices must also be submitted electronically.
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- Germany, 7 October 2024
ZUGFeRD 2.3 Released: Changes and New Features in the EXTENDED Profile
On 18 September 2024, ZUGFeRD version 2.3 was released. In the new version of ZUGFeRD, new elements have been added to the EXTENDED profile to improve interoperability with the French B2B e-invoicing obligation. It is important that users of ZUGFeRD EXTENDED update to the new version, as rounding inaccuracies are now permitted, which has not been allowed in previous versions. The release package of ZUGFeRD version 2.3 contains the following documents:
- Unified specification as PDF for ZUGFeRD 2.3 / Factur-X 1.0.07
- Technical Appendix in English
- Excel sheet with all code lists and codes used in EN16931
- Schema and XSLT files (separate for each profile)
- Sample invoices (separate for each profile)
- Factur-X logos
The new version : https://www.ferd-net.de/standards/zugferd-2.3/zugferd-2.3.html