E-invoicing obligation from 2025: BMF specifies requirements

In my previous blog posts E-invoicing obligation coming from 2025 – What entrepreneurs need to know and XRechnung and ZUGFeRD: Permissible formats for e-invoices, I already provided an overview of the planned introduction of the obligation to issue invoices electronically (e-invoicing). Now, on 15 October 2024, the Federal Ministry of Finance (BMF) published an official letter that clarifies many previously unanswered questions and specifies the requirements for mandatory e-invoicing from 2025.

Key points of the e-invoicing obligation

The BMF letter once again confirms the key points of the new regulations: From January 1, 2025, invoices for transactions between domestic entrepreneurs (B2B) must generally be issued, transmitted and received as electronic invoices (e-invoices) in a structured format. Exceptions only apply to certain tax-free transactions, small-value invoices up to EUR 250 and tickets. The obligation applies regardless of the size of the company or start-up. Small entrepreneurs must also issue e-invoices if they make deliveries to other entrepreneurs.

Permitted formats and transmission channels

The BMF letter contains a list of permitted formats for e-invoices. These include in particular the XRechnung and ZUGFeRD 2.0 standards (from version 2.0.1), which I have already presented in more detail in my linked article. However, other formats that comply with the European standard EN 16931 can also be used. Under certain conditions, even individual formats can be agreed between the contracting parties.

There are various ways to transmit e-invoices, such as by email, provision via portals or data exchange via an interface. The recipient must ensure the receipt of e-invoices from 2025, for which an e-mail inbox is sufficient.

Transitional provisions and possibility of correction

It is a relief that the BMF is providing generous transitional provisions for the changeover phase: Invoices can still be issued in the previous format until the end of 2026. For smaller companies with a previous year’s turnover of up to 800,000 euros, there is even an extended transitional period until the end of 2027. In addition, it is possible to correct invoices in the wrong format by subsequently issuing an e-invoice with retroactive effect. The input tax deduction is therefore retained, even if a paper invoice or another electronic format was initially used by mistake.

Adaptation of general terms and conditions and contracts

Important: In many cases, the introduction of the e-invoicing obligation also makes it necessary to adapt general terms and conditions and contracts. In particular, clauses on invoicing and payment transactions should be reviewed and supplemented with provisions on electronic invoicing. Agreements on data exchange and data security may also be affected.

This is where I can offer you my support: I will be happy to review your existing general terms and conditions and contracts and make the necessary adjustments. In many cases, a complete rewrite is not necessary, but rather targeted additions and amendments to individual clauses are sufficient. In this way, we can work together to ensure that you are on the safe side legally.

Conclusion and recommendations for action

The BMF letter provides clarity on many points and gives companies a good orientation for preparing for the e-invoicing obligation. Even if the transitional periods still allow some time, smaller companies and start-ups in particular should address the issue at an early stage. This is because the conversion of invoicing processes and the adaptation of general terms and conditions and contracts may well take some time.

My tip: Check now whether your accounting software supports the creation and sending of e-invoices in the permitted formats. If not, you should look for suitable solutions and implement them in good time. It also makes sense to consult with your business partners about the formats and transmission channels to be used in order to ensure a smooth transition.

I will be happy to support you with any questions regarding the legal structure of your invoicing processes, general terms and conditions and contracts, taking into account the e-invoicing obligation. Just get in touch with me!

Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.