Germany MOF Posts Updated FAQs on Introduction of Mandatory E-Invoicing

The German Ministry of Finance Nov. 5 posted online updated FAQs on mandatory electronic invoicing for transactions conducted after Dec. 31, 2024, as detailed in BMF Letter No. COO.7005.100.4.13163130. Updated topics covered include that: 1) validation can verify whether an invoice file meets the technical formatting requirements of EU electronic invoicing standard EN 16931 and applicable business rules, though validation isn’t a prerequisite for tax recognition of the invoice; 2) under the VAT Act, traders must retain a duplicate of each incoming and outgoing invoice for eight years; 3) at least the structured part of an electronic invoice must be ...