Germany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements.