E-Rechnung ab 2025 in Deutschland: Grafik zu den neuen Pflichten für Unternehmer bei inländischen B2B-Umsätzen, Definition der E-Rechnung als strukturierte elektronische Rechnung nach § 14 UStG, Überblick über Übergangsregelungen bis spätestens 31.12.2027 (Papier- und sonstige elektronische Rechnungen mit Zustimmung, Umsatzgrenze 800.000 EUR), Anforderungen an Empfangsbereitschaft ab 1.1.2025 und an die Ausstellung von E-Rechnungen sowie Auswirkungen auf Vorsteuerabzug und Anpassung der Rechnungs- und Buchhaltungsprozesse.

E-invoicing: mandatory for businesses from 2025

E‑Invoicing from 2025: Requirements, Transitional Regime and Practical Impacts As an entrepreneur or service provider, you inevitably have to deal with invoices. However, starting from 2025, businesses must observe changes because of the e-invoicing obligation. This article deals with these innovations and further information. Paper invoices and e-invoices Invoices are part of day-to-day business for entrepreneurs, service providers and customers. […]

E-Rechnung

EU allows Germany to introduce mandatory e-bill earlier

The EU authorizes Germany to introduce electronic invoicing (e-invoicing) for certain transactions as early as January 01, 2025, before it becomes mandatory throughout the EU. Germany had submitted an application on November 10, 2022, which has now been approved. The bill is to be limited to B2B sales for now and will be addressed in the Growth Opportunity Act legislative […]

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