Today, exchanging invoices electronically is part of everyday life. Since the Tax Simplification Act of 1 July 2011, invoices may also be validly sent by e-mail.
The electronic invoice is easier to handle, saves postage, printing and paper costs and enables the optimisation of routine work processes. But it also reduces costs and workload when receiving invoices, as verification, payment steps and filing can be accelerated. Many providers now offer their customers the option of sending invoices in digital form. You can use this option to reduce your paperwork. If you do not find a corresponding option in the order or customer centre, simply send an email to your internet and telephone provider, your insurance company or your frequently used online shops and ask them to send you digital invoices.
Here you can find more useful tips that can help you on your way to a more paperless life.
But what are the legal requirements for electronic invoices? We have compiled an overview of the most important points for you:
- All mandatory details of a paper invoice must also be included on an electronic invoice. This includes the addressee and the recipient, who must be listed with their full name and address. The tax number, the invoice date, the invoice number, the invoice amount, the time of booking and of course the service to be paid for should also be on the invoice (UStG §14 para. 4).
- In principle, everyone is free to send an invoice electronically or by post. Nevertheless, the legislator stipulates that the recipient must have agreed to the electronic invoice. If you prefer to receive your invoices by post, you can also object to an e-mail invoice. However, consent to an electronic invoice does not require a specific format. It can be done by a regulation in the General Terms and Conditions, a declaration of consent in advance, or afterwards. However, the sending of the electronic invoice is also considered valid if it has already taken place and has been tacitly approved. You should therefore inform the respective provider in good time if you still wish to receive your invoices by post (UStG §14 para. 1).
- The electronic invoice must be archived in an audit-proof manner. The applicable retention period is currently 10 years. In practice, sending invoices as e-mail attachments in PDF format has become established. If you want to be on the safe side when archiving, you should archive not only the attachment, but the entire email (UStG §14b).
- A digital invoice must fulfil certain requirements in general, but also during the archiving period. On the one hand, the authenticity, i.e. the authenticity of the invoice's origin, must be guaranteed. Secondly, the integrity of the content, and thus the integrity of the invoice, must not be open to doubt. In addition, the invoice must be legible.
Even though digital invoicing is already widespread, it has not yet become completely established. You will continue to receive many invoices by post. However, these paper invoices can be digitised and stored under certain conditions. In order to comply with the legal validity of the analogue version, digital invoices must comply with the principles of proper accounting (GoB). After scanning, the paper documents may be destroyed unless they are to be kept in the original according to tax regulations.
Do you have any questions or ideas on the subject of electronic invoicing? We are happy to receive any suggestions!
