29 April 2026
The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs includes practical clarifications on topics such as correcting invoices, validating e‑invoices, and handling advanced and final invoices.
E-invoicing will apply to resident businesses selling to other VAT-registered businesses within Germany. Under the new mandate, businesses will report their sales to the German tax authorities via a new e-invoicing platform.
The goal of this invoice-reporting regime is to combat VAT fraud by providing tax authorities with real-time visibility into when VAT is charged and collected.