Sources & Official References
The official sources linked here form the basis of the information on these pages.
Official Sources — Germany
- BMF: FAQ on E-Invoicing Frequently asked questions from the German Federal Ministry of Finance on the e-invoicing mandate, formats and transition rules.
- E-Rechnung Bund (German Federal B2G Portal) Official portal for B2G e-invoices to the German federal administration (OZG-RE / Central Invoice Receipt).
- XRechnung / KoSIT (xeinkauf.de) Specification, releases and validator for XRechnung, published by KoSIT on behalf of the IT Planning Council.
- ZUGFeRD / FeRD Forum elektronische Rechnung Deutschland: ZUGFeRD specification, profiles and releases.
- ELSTER E-Invoice Viewer Free viewer by the German tax authority for displaying and checking XRechnung and ZUGFeRD invoices.
- §14b UStG – Invoice Retention (German VAT Act) Statutory text: retention obligation for invoices under the German Value Added Tax Act (Gesetze-im-Internet).
- §14 UStG – Invoice Issuance (German VAT Act) Statutory text: issuance obligation, EN 16931 requirements and definition of e-invoice (Gesetze-im-Internet).
Official Sources — Austria
EU Law
- European Commission: E-Invoicing European Commission e-invoicing portal: standards, EN 16931 and implementation guidance for member states.
- Directive 2014/55/EU (EUR-Lex) EU directive on electronic invoicing in public procurement and concession contracts.
- Directive (EU) 2025/516 – ViDA (EUR-Lex) EU directive VAT in the Digital Age: Digital Reporting Requirements and e-invoicing mandate from 2030.
This information is provided for general orientation and does not constitute legal or tax advice. Despite careful research and verification against official sources, no guarantee is given for completeness or accuracy. Last updated: May 2026.