Germany Releases New E-Invoicing Guide:
UStG and EN16931 Mapping Table

German federal authorities have published a new mapping table that aligns the Value Added Tax Act (UStG) requirements with the European invoice standard EN16931. The guide, prepared in collaboration with the Forum for Electronic Invoicing Germany (FeRD) and the German Association for Economic Administration, aims to facilitate e-invoice compliance processes.

Structured electronic invoices (especially X-invoices) are gaining increasing importance in Germany as administrative and business processes become increasingly digitalized. To meet both legal requirements and Europe-wide electronic invoice standards, precise implementation of mandatory information required by the VAT Act within the EN16931 data model is essential.

Benefits of the Table

Systematic listing: Comprehensive list of all relevant mandatory information according to UStG

Accurate mapping: Assignment of this information to corresponding elements of EN16931

Implementation support: Valuable foundation for implementation, quality assurance, and compliance audits

The table is currently available as a PDF version and is regularly updated to reflect legal and regulatory changes. It serves as a practical guide for companies, service providers, and software providers in the correct and compliant creation of electronic invoices.

The initiative represents Germany’s commitment to supporting businesses in their transition to mandatory electronic invoicing while ensuring full compliance with both national and European standards.

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