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Finance / Insurance
Electronic invoicing – a sustainable innovation
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Laws and regulations
The applicable legal principles and regulations for e-billing and claims for VAT payments made in connection with these invoices are listed here:
Additional links
German VAT Act (UstG) (in German) external link
Signature Act / Signature Ordinance (SigG) (in German) external link
Download Size
Umsetzung der Richtlinie 2001/115/EG (Rechnungsrichtlinie) und der Rechtsprechung des EuGH und des BFH zum unrichtigen und unberechtigten Steuerausweis durch das Zweite Gesetz zur Änderung steuerlicher Vorschriften (pdf) 117,6 KB
Principles of Data Access and Digital Documents (GDPdU) (in German) (pdf) 22,8 KB
Compliance principles for IT-based accounting systems (GoBS) (in German) (pdf) 56,9 KB

Important reminder:
Please note that the information presented here represents only the basic framework under tax law. This overview is not adequate for clarifying detailed provisions of these and any other applicable statutory regulations or covering all aspects of electronic invoicing. The underlying laws and the opinion of the courts or authorities regarding the legal situation may have changed since the publication of this summary, which can by no means serve as a substitute for expert advice from lawyers and tax specialists. Before making any business decisions we therefore advise you to contact your legal advisors / tax advisors / auditors for advice tailored to your particular situation. FMG assumes no responsibility, liability or warranty whatsoever for the accuracy, timeliness or completeness of the information disseminated here.

Contact details
  Flughafen München GmbH
Mathias Knapp
Faktura
CSFF
Phone +49 89 975-2 17 40
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Mail mathias.knapp@munich-airport.de
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