Currently, invoices may be issued electronically in Germany subject to the consent of the invoice recipient. During transmission, the authenticity of origin, the integrity of content and the legibility of the invoice must be guaranteed. If there is no electronic signature or transmission via electronic data interchange, an internal control procedure must be set up that can create a reliable audit trail between invoice and supply.
From 1 January 2025,
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Web page updated on 17 Mar 2025 14:19