Key Changes to the 2024 BMF Letter (E-Invoicing)
1. Classification of Errors
- Format Errors: Occur when technical specifications are not met. The document is then downgraded to an "other invoice" and must be replaced by a new e-invoice.
- Business Rule Errors: Relate to logical dependencies or incomplete mandatory data. The document remains an e-invoice but requires a formal correction of the specific mandatory information.
- Validation: Both can be checked via validation apps. A successful check (with a saved report) protects the entrepreneur under "due diligence" rules. Content errors (e.g., wrong service description) still require manual review.
2. Mandatory Structured Data
- No External References: All mandatory VAT information must be in the structured part of the file.
- Attachments: Supplements are allowed as embedded files (not links), but they cannot replace mandatory data.
- Strictness: References to external contracts or delivery notes for performance dates are generally no longer sufficient. Even common phrases like "performance date equals invoice date" must now be part of the structured data.
3. Invoice Types & Consent
- Small-Value/Travel Tickets: E-invoicing is not mandatory but allowed without recipient consent.
- Other Electronic Formats: For any format that is not a standard e-invoice (e.g., simple PDF), the recipient's consent is still required.
4. Corrections and Specific Cases
- Service Changes: Require an invoice correction or a specific credit note referencing the original invoice. Mere price reductions do not necessarily require a correction.
- Tax Exemptions: If a VAT exemption is waived (option to tax), the obligation to issue a structured e-invoice applies.
Summary
Error Classification: The BMF distinguishes between Format Errors (technical syntax failures) and Business Rule Errors (logical inconsistencies). Format errors disqualify a document as an e-invoice, requiring a full replacement. Business rule errors usually only require a correction of the specific data.
Validation: Technical validation is essential but does not replace a substantive content review. It is advised to keep validation reports as proof of due diligence.
Structured Data Requirement: All mandatory VAT information must be contained within the structured part of the e-invoice. External links or references to attachments (e.g., delivery notes for the performance date) are no longer sufficient for mandatory details.
Consent: While standard e-invoices can be issued without recipient consent in B2B cases, "other" electronic formats (like simple PDFs) still require the recipient's agreement.
Tax Exemptions: If a VAT exemption is waived (pursuant to Sec. 9 para. 1 UStG), the obligation to issue a structured e-invoice remains in effect.