Electronic Invoices - Practical Guidelines for Companies (FeRD) (Online-Document)



AWV Verlag, 2015
Seitenanzahl: 17
Bestellnummer: 01653-w
ISBN: 978-3-931193-83-6
Preis: kostenlos


Contents

With effect from July 1, 2011, the paper invoice and the electronic invoice (e-invoice) are to be treated equally with respect to value added tax. The objective of these Guidelines is, on the one hand, to show the rules and regulations applying to both the paper invoice and the e-invoice and, on the other hand, to highlight the special provisions that apply specifically to e-invoices in the areas of transmission, approval, correction and record keeping.

In this context, the Guidelines will also explain that e-invoicing can be implemented with out substantial financial, organizational or technical resources and effort, which is particulary important for small and medium-sized enterprises (SMEs) as already existing processes and available documentation can be used in systematic manner.

The Guidelines were developed by the working group "Law and European Union (EU)" (Recht und EU) of the "Forum for Electronic Invoicing Germany" (Forum Elektronische Rechnung / FeRD).

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