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Opportunity Act【BGBl. I 2024 Nr. 108)】修订的增值税税法【UStG】第十四条中，关于2024年12月31日以后进行的交易的延期发票规定。此项修改以及推动预计会从2025至2028年，该法规将加快创建和处理E-Rechnung的各个层面的流程和流程的数字化。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>一、过渡性规定\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>自2025年1月1日起，所有增值税相关的企业必须具备开具和接收E-Rechnung的能力。考虑到转换成本，对开票方的过渡规定如下：\u003C\u002Fp>\n\u003Cblockquote>\n\u003Cp>\u003Cstrong>PHASE1- 2025年至2026年：\u003C\u002Fstrong>E-Rechnung与纸质发票及其他电子发票（需收款方同意）同时有效。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>PHASE2- 2027年：\u003C\u002Fstrong>仅允许上一年度（2026年）年营业额不超过80万欧元的德国境内企业继续使用纸质发票和其他电子发票。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>PAHSE2- 2027年：\u003C\u002Fstrong>E-Rechnung格式的发票可在收款方同意下使用。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>PHASE3- 2028年：\u003C\u002Fstrong>所有数电发票及其传输要求必须完全符合新规E-Rechnung。\u003C\u002Fp>\n\u003C\u002Fblockquote>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812861209.png\" \u002F>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Ⅰ. 如果存在开具电子发票的义务\u003C\u002Fstrong>，但实际却开具了其他形式的发票（例如按照《增值税法》第14条第1款第4句所规定的普通发票），这种发票不被视为符合《增值税法》第14条、第14a条要求的正规发票。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Ⅱ. 因这种不符合要求的发票\u003C\u002Fstrong>，企业无法根据《增值税法》第15条第1条第1句第1号的规定，进行进项税的抵扣。\u003C\u002Fp>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812871353.png\" \u002F>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Ⅰ. 信息补充作为例外处理的依据\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>如果企业未补开E-Rechnung，而是开具了其他类型的发票，发票中的信息仍可能作为支持进项税额扣除的“客观证明”。例如，发票明确列出了交易双方的信息、服务或货物的描述、税额等。\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Ⅱ. 严格审查标准\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>税务机关在此情况下将严格审核信息的完整性与正确性，尤其是：\u003C\u002Fp>\n\u003Cp>发票是否清楚表明是两家企业之间的交易？\u003C\u002Fp>\n\u003Cp>服务或货物是否确实用于产生应税销售？\u003C\u002Fp>\n\u003Cp>增值税是否已实际支付？\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Ⅲ. 发票内容正确的重要性\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>如果尽管发票形式不规范，但内容完全符合法律要求（如无遗漏或错误信息），且税务机关能够从中确认交易的实质条件，则进项税额扣除可能会被接受。这为企业提供了一定的灵活性，但需要额外注意提供完整、正确的信息。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>二、例外情况\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812901675.png\" \u002F>\u003C\u002Fp>\n\u003Cblockquote>\n\u003Cp>1. 根据UStG §4 第8至第29条对于250欧元以下的小额发票(§33 UStDV)或是交通运输费用票据(§34 UStDV).目前不适用于本次通告的范围。\u003C\u002Fp>\n\u003Cp>2. 向C端消费者提供实体物品或者服务不适用于本次通告范围。\u003C\u002Fp>\n\u003C\u002Fblockquote>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>三、E-Rechnung(数电发票)的形式\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>什么是E-Rechnung（数电发票）？这种发票与其他发票的区别是什么？\u003C\u002Fp>\n\u003Cp>其实在2011年，数电发票（E-Rechnung）在增值税法上已基本被视为与纸质发票具有同等地位，而随着数电发票在公共行政领域的引入，又实现了行政数字化的一个重要里程碑。自2019年底起，联邦行政部门被要求接收并处理数电发票。此外，自2020年11月27日起，所有向联邦公共采购方开具发票的开票方也必须提交数电发票。从技术角度来看，数电发票的定义并不明确。在日常用语中，通常既包括纯图像化的文件，也包括完全结构化的数据格式，都被称为数电发票。\u003C\u002Fp>\n\u003Cp>值得注意的是：根据欧盟2014\u002F55\u002FEU指令的定义，图像化文件（如PDF文件）并不被视为数电发票。\u003C\u002Fp>\n\u003Cp>E-Rechnung与扫描后的纸质发票或PDF发票的主要区别在于，根据欧盟标准，电子发票是以结构化格式生成的发票，能够以电子方式发送和接收，从而实现无介质中断的自动化和电子化处理。这意味着，与纸质或PDF发票不同，E-Rechnung具有以下特点：\u003C\u002Fp>\n\u003Cblockquote>\n\u003Cp>1. 以纯语义化数据格式设计，支持发票数据直接导入处理系统而无需中介步骤。\u003C\u002Fp>\n\u003Cp>2. E-Rechnung基于XML格式，主要用于机器处理，不适合直接进行查看。然而，通过使用可视化工具，XML数据集也可以转换为人类可读的格式。\u003C\u002Fp>\n\u003C\u002Fblockquote>\n\u003Cp>下图清晰展示了纸质发票、PDF发票和E-Rechnung之间的区别。下方Picture1中的纸质和PDF发票是图像化的，属于可供直接阅读内容的，而Picture2中的电子发票则是结构化的数据集。\u003C\u002Fp>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812933774.png\" width=\"573\" height=\"734\" \u002F>\u003C\u002Fp>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812982561.png\" width=\"566\" height=\"714\" \u002F>\u003C\u002Fp>\n\u003Cp>目前E-rechnung的格式有两种符合规定的EN 16931标准要求：\u003C\u002Fp>\n\u003Cblockquote>\n\u003Cp>1. ZUGFeRD：混合形式，包含XML文件以及可视化直接解读的PDF文件\u003C\u002Fp>\n\u003Cp>2. XRechnung：没有可视化的XML文件，需要特殊的集成软件进行处理才能可视化【DATEV Unternehmen online 或者 ELSTER】\u003C\u002Fp>\n\u003Cp>*从版本2.0.1开始，德国常用的XRechnung和ZUGFeRD格式（MINIMUM和 BASIC-WL配置文件除外）满足电子发票的增值税要求。\u003C\u002Fp>\n\u003C\u002Fblockquote>\n\u003Cp>所有涉及营业税的企业，无论其规模如何，都受到影响。由于计划于2025年1月1日推出，每个人都应该关注电子发票问题。需要及时升级或转换数电发票系统和软件。\u003C\u002Fp>\n\u003Cp>作为在德国本土的企业，在2025年1月1日前至少要做好哪些准备呢？\u003C\u002Fp>\n\u003Cp>沙之星跨境会计师团队针对单据量不多的小型企业与达到了一定的单据量的中大型企业整理出了一幅导图可供参考，详见下图：\u003C\u002Fp>\n\u003Cp>\u003Cimg class=\"editor-img\" title=\"\" src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fbackend\u002Fupload\u002F20250102\u002F735812998180.png\" \u002F>\u003C\u002Fp>\n\u003Cp>对于长远的趋势来说，企业越早的与其贸易对象以及贸易伙伴确定未来收发发票的方式，集中采用于哪种方法进行发票之间的收发成为了必须要提前考虑的问题。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>四、其他相关问题\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q1：应该怎么判断我是否属于德国的企业？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A1：\u003C\u002Fstrong>德国公司是指在德意志联邦共和国境内设有注册办事处、管理层或参与营业额的常设机构的公司。如果没有注册办事处，则适用公司法人的居住地或经常居住地。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q2：现金购物是否必须开具电子发票？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A2：\u003C\u002Fstrong>对于以现金支付的服务，没有特殊规定。因此，如果发票金额超过250欧元并且发票开具者不能或不想使用过渡性规定，则还必须开具电子发票，例如，对于餐厅的商务午餐或公司人员在商店购买物品。\u003C\u002Fp>\n\u003Cp>在这种情况下，建议先在现场开具另一张发票（例如以现金收据的形式），然后通过电子发票进行更正。在提供服务时，可以要求提供发票收件人的电子邮件地址，然后可以通过电子邮件发送电子发票，取决于发生在这种情况下涉及到的人员自身决定。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q3：接收电子发票有什么例外吗？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A3：\u003C\u002Fstrong>尽管小企业可以免于开具E-Rechnung，但他们仍然要具备接收E-Rechnung的能力，目前官方反馈拥有一个公共的电子邮箱可满足现有需求。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q4：电子发票必须如何存储？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A4：\u003C\u002Fstrong>出于增值税目的，根据德国增值税法第14b条第1款，贸易商必须将每张进出发票的副本保留八年。对于数电发票，至少其结构化部分必须以不可更改的原始形式进行存储。除了以多种方式进行保存外，目前DATEV或是其他的相同竞争平台都具备有保存数据的能力，可以自行寻找。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q5：一般通过什么途径能够向税局提交数电发票？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A5：\u003C\u002Fstrong>最迟从2025年1月1日起，纳税人将能够根据要求通过ELSTER向税务机关提交电子发票。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q6：除了德国以外的国家是否也受到此通告的影响？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A6：\u003C\u002Fstrong>目前仅针对德国境内的企业之间B2B贸易性质的需要遵守。针对德国境外的国家，需要查看其他国家是否也有相同的要求，对于需要将货物销售到其他欧盟国家的企业要特别注意动向。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q7：如果我在德国将货物销售至其他国家，是否需要给对方开具数电发票？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A7：\u003C\u002Fstrong>首先实际以当地国家对数电发票的规定为准，如果不存在规定，那么需要先跟对方确定好是否能够接收数电发票。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>Q8：开给其他国家的货物和服务销售发票是否需要标注该发票适用于豁免税款？\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>A8：\u003C\u002Fstrong>需要标注适用，且一般的开票软件都会有提供。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>五、总结\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>\u003Cstrong>最后划重点，我们来总结一下：\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cblockquote>\n\u003Cp>\u003Cstrong>1. 电子发票的实施范围：\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>普遍适用性：所有增值税纳税义务的企业（无论规模大小）均需要遵守电子发票义务。\u003C\u002Fp>\n\u003Cp>阶段性实施：法规允许在2025年1月1日至2026年12月31日的过渡期内，企业仍可以选择开具纸质发票或其他非电子格式的发票。\u003C\u002Fp>\n\u003Cp>自2027年1月1日起，企业间的国内交易（B2B）将完全强制使用电子发票。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>2. 发票接收的即时要求：\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>无过渡期：企业必须自2025年1月1日起具备接收和存储电子发票的能力。\u003C\u002Fp>\n\u003Cp>即使是小规模企业（Kleinunternehmer）也需满足此要求。\u003C\u002Fp>\n\u003Cp>最低技术要求：一个电子邮件地址即可满足初步接收需求。通过电子邮件发送的发票属于合法的电子传输方式，但企业可能需要额外的软件来显示发票的内容。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>3. 技术和法律合规性：\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>必要的准备：电子发票的接收和存储设备，包括合规的ERP系统或专门的发票管理软件。\u003C\u002Fp>\n\u003Cp>企业可能需要实现 可视化软件 来便捷地查看发票内容。\u003C\u002Fp>\n\u003Cp>政府提供的资源：AWV-Arbeitsgemeinschaft für wirtschaftliche Verwaltung e.V. 的指引。\u003C\u002Fp>\n\u003Cp>联邦内政和家乡事务部（BMI）关于电子发票的详细指南。\u003C\u002Fp>\n\u003Cp>各地区税务局（如巴伐利亚州税务局）的相关信息。\u003C\u002Fp>\n\u003Cp>BMF（德国财政部）2024年10月15日发布的指导文件，以及相关FAQ解答。\u003C\u002Fp>\n\u003Cp> \u003C\u002Fp>\n\u003Cp>\u003Cstrong>4. 对企业的建议：\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cp>立刻行动：\u003C\u002Fp>\n\u003Cp>升级现有的发票管理系统以支持电子发票的接收和处理。\u003C\u002Fp>\n\u003Cp>如果尚无技术能力，尽早联系合适的技术供应商。\u003C\u002Fp>\n\u003Cp>利用过渡期：\u003C\u002Fp>\n\u003Cp>企业间（B2B）交易可在过渡期内灵活使用非电子发票形式，但应将2027年视为强制实施的最后期限。\u003C\u002Fp>\n\u003Cp>*在过渡期间内，财政部以及地方法院和税局的态度是温和进行引导，但企业不能因为没有实际罚款的涉及从而不重视，需要随时观察相关法规动向。 \u003C\u002Fp>\n\u003C\u002Fblockquote>\n\u003Cp>\u003Cstrong>本文件中的法条解析和相关信息属于沙之星跨境版权，转载请注明出处。\u003C\u002Fstrong>\u003C\u002Fp>","2025-01-02 18:18:11","2026-07-08 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