{"id":18540,"date":"2026-10-20T12:56:06","date_gmt":"2026-10-20T09:56:06","guid":{"rendered":"https:\/\/docnova.ai\/?p=18540"},"modified":"2026-10-20T12:56:06","modified_gmt":"2026-10-20T09:56:06","slug":"german-e-invoicing-bmf-guidance-october-2026","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/german-e-invoicing-bmf-guidance-october-2026\/","title":{"rendered":"BMF publie des directives suppl\u00e9mentaires concernant la facturation \u00e9lectronique obligatoire en allemand"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Sur <strong>15 October 2026<\/strong>, the German Federal Ministry of Finance (BMF) issued additional guidance on <strong>German e-invoicing<\/strong>, clarifying technical requirements, invoicing scenarios and transitional tolerances. It comes ahead of the next phase of the domestic B2B e-invoicing mandate, which starts on <strong>1er janvier 2027<\/strong> for businesses with prior-year turnover above <strong>EUR 800,000<\/strong>, subject to the applicable statutory exceptions and transitional rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The letter confirms that a business-rule validation error does not automatically make an e-invoice incorrect for VAT purposes. The VAT consequences depend on whether the error affects mandatory VAT information. The BMF also recommends the <strong>KoSIT and FeRD mapping tables<\/strong> for locating mandatory tax information within the structured invoice data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The guidance sets out relief for specific scenarios. <strong>Construction invoices<\/strong> can summarise trades in the structured data and attach the full service details. Until <strong>30 June 2030<\/strong>, final invoices may deduct advance payments as a total in <strong>BT-113<\/strong>, with the required payment details in <strong>BT-22<\/strong>. Alternatively, an embedded attachment may provide those details where the structured invoice explicitly refers to it. Gross-price rounding summaries are allowed until <strong>31 December 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corrections generally need to use a structured format, while the guidance retains flexibility in how corrections are made. There is currently no fine specifically for failing to meet EN 16931 requirements. However, invoice defects can still affect tax audits and <strong>input VAT deduction<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source : <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2026-10-15-obligatorische-elektronische-rechnung.pdf?__blob=publicationFile&amp;v=1\" target=\"_blank\" rel=\"noopener\">German Federal Ministry of Finance (BMF), letter of 15 October 2026<\/a>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the implementation context, see our guide to <a href=\"https:\/\/docnova.ai\/fr\/mandat-de-facturation-electronique-interentreprises-en-allemagne\/\">Germany\u2019s B2B e-invoicing mandate<\/a> and explore <a href=\"https:\/\/sapeinvoice.com\/\" target=\"_blank\" rel=\"noopener\">SAP e-invoicing integration<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>BMF\u2019s October 2026 German e-invoicing guidance clarifies validation errors, VAT requirements, construction invoices and transitional relief before 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