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Germany VAT invoicing rules simplified

  • VAT
  • 08 October 2011 | Richard Asquith

Germany VAT invoicing rules simplified

Along with European Union simplification of invoice requirements for VAT, Germany has now approved new rules on the use of electronic invoices. The rules on German VAT compliance can be reviewed by clicking here.

From 2012, companies may use electronic only invoices if both sides of the transaction are agreed. The Tax Simplification Act has also eliminated the need for electronic certification, and the obligation for a signature is no longer required. Last year, there was a German tax ruling that invoices still had to be physically signed to ensure they would be considered for input VAT deductability. This change in legislation seems to now overturn this requirement.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.