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ARTICLE · 08 JULY 2025

German Tax Update – 26 June 2025

Alvarez & Marsal
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On June 25, 2025, Germany's Federal Ministry of Finance (BMF) published a revised draft of its administrative guidance on mandatory e-invoicing for domestic B2B transactions.

GermanyTax
Clemens Petersen
Clemens Petersen
Matthias Luther
Matthias Luther

Germany Responds to Business Feedback – revised e-invoicing draft issued by BMF on June 25, 2025

On June 25, 2025, Germany's Federal Ministry of Finance (BMF) published a revised draft of its administrative guidance on mandatory e-invoicing for domestic B2B transactions. The new version introduces several important clarifications and adjustments compared to the previous version dated October 15, 2024 – many of which respond directly to concerns raised by businesses and service providers.

What's new?

1. Technical errors no longer disqualify invoices completely

Structurally or content-wise flawed e-invoices are not considered valid under the new rules – but they remain effective for VAT purposes. Corrections are possible retroactively, which helps preserve the input VAT deduction.

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