BMF

The Federal Ministry of Finance (BMF) is the highest federal authority responsible for tax and fiscal policy in Germany. It defines the legal framework and issues binding administrative guidance, for example on invoicing and archiving.

For businesses, BMF letters and guidelines such as the GoBD, as well as the official FAQs on e-invoicing, are particularly relevant, as they specify concrete requirements for receipt, processing, and retention.

These provisions are crucial in practice because they determine how legal requirements must actually be implemented, and therefore have a direct impact on compliance, input VAT deduction, and financial risk.

« Zurück zur Übersicht