Germany provides further guidance on how e-invoicing will work in country

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.

LATEST NEWS

Danish decision on OSS compliance reinforces the...

A recent Danish Tax Appeals Tribunal decision has reinforced the importance of meeting VAT reporting obligations under the EU's One Stop Shop (OSS) regime. In...

SEE MORE
VAT news
LATEST NEWS

Italy extends deadline for recovering Input VAT

Under a new legislative decree issued in August, Italy introduced a positive law for businesses registered for VAT in the country. From 1 January 2027...

SEE MORE
VAT news
LATEST NEWS

Portugal clarifies VAT correction procedures and...

Portugal's Tax Authority has issued new guidance on VAT invoice corrections and introduced updates to the periodic VAT return, reflecting the country's...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.