Tax & Legal

Categories: All (5 found)

1. 26.11.2024

   Introduction of compulsory e-invoicing in Germany – final Mo ...

   The Growth Opportunities Act of 27 March 2024 introduced a binding standard for electronic invoices (e-invoice) from 2025, which applies to all supplies of goods and services performed between taxable persons (B2B) established in Germany. Staggered transition periods will apply for issuing e-invoices, but accepting such invoices in the prescribed format will be mandatory from 1 January 2025. Now the Federal Ministry of Finance (MoF) has published a final decree on this matter.

   Categories: Official Pronouncements

   Keywords: electronic invoice
2. 18.06.2024

   Federal Ministry of Finance: Draft circular on mandatory ele ...

   On 14 June 2024, the Federal Ministry of Finance (MoF) published a draft circular on the introduction of mandatory electronic invoicing for transactions between domestic businesses from 1 January 2025.

   Categories: Official Pronouncements

   Keywords: electronic invoice
3. 25.04.2024

   VAT Newsflash: Issue 01/2024

   The current edition deals with the "Wachstumschancengesetz" (Growth Opportunity Act). This Act includes (but is not restricted to) important amendments with respect to future mandatory B2B electronic invoicing for businesses established in Germany.

   Categories: PwC Reports

   Keywords: VAT, electronic invoice
4. 17.10.2012

   Digital signature on e-invoice no longer required

   Following the abolition of the requirement to authenticate an electronic invoice with an authorised digital signature, the finance ministry has dropped the corresponding requirement from its Audit Principles on Electronic Records.

   Categories: Official Pronouncements

   Keywords: electronic invoice, digital signature, e ...
5. 12.07.2012

   No specific authentication of electronic invoice

   The finance ministry has updated its VAT Implementation Decree in the light of the abolition of the requirement to authenticate an electronic invoice with an authorised electronic signature.

   Categories: Official Pronouncements

   Keywords: electronic invoice, authentication, qual ...