Electronic Invoicing In Germany

As of January 01, 2002, German tax law acknowledges electronic invoices for VAT purposes by treating invoices in paper form and electronic invoices equally. Consequently an entrepreneur who sends electronic invoices to his customers is now entitled to deduct Input Value Added Tax (Vorsteuer) according to the same tax rules applicable for invoices in paper form.

The following questions have been addressed in this article:

What does the term “electronic invoice” include ?
What kind of electronic signature is required?
What are the requirements for a qualified electronic signature ?

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