Fiscal subject related
General information
A new guideline was published to help businesses implement e-invoicing systems that comply with both German VAT law (Umsatzsteuergesetz, UStG) and the European e-invoicing standard EN 16931.
The document provides a clear mapping between the mandatory requirements of the German VAT Act and the technical fields of the EU standard. For each legal obligation, it shows the relevant invoice content, the legal reference in the UStG, and the matching EN 16931 business terms and groups.
This practical tool was developed through a joint effort by XStandards for Purchasing (XStandards Einkauf), the German e-invoice forum (FeRD), and the German Association for Economic Administration (AWV). Together, these bodies bring expertise in public procurement, standardization, and business-friendly digital solutions.
By following the guideline, businesses, software providers, and service operators can be confident their e-invoices contain all legally required VAT information in the correct structured format. This will support both compliance and interoperability within Germany and across the EU.
The guideline is published on the XStandards Einkauf website and will be updated regularly to reflect future changes
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