TY  - CPAPER
U1  - Konferenzveröffentlichung
A1  - Müller-Török, Robert
A1  - Schmidt, Christoph
T1  - Implementing mandatory e-invoices B2B in Germany - Issues Obstacles and probable Showstoppers
T2  - Proceedings of the Central and Eastern European e|Dem and e|Gov Days 2024
N2  - According to recent legislation e-invoices will, with some time lag, be mandatory for B2B transactions in Germany from January 1, 2025. Such e-invoices must, above all, fulfill three major requirements: the issuer of the e-invoice must be identified and authenticated, eg. by means of a qualified electronic signature or by uploading it via a trusted (government) portal with an eID of the eIDAS level of assurance of at least substantial, better high (1), the invoice itself must reproducible not have been altered, which can also be assured by a qualified or advanced electronic signature (2) and finally the provisions of the GDPR must be obeyed due during the B2B-invoice transfer from the issuing “B” to the receiving “B” (3). In addition, it would make sense if the financial authorities obtain automatically a machine-readable copy of each invoice issued for purposes of taxation and auditing (4). The paper deals with these three requirements and analyses whether and how they are fulfilled by the intended German legislation and, if applicable, the provided system by the financial authorities.
Y1  - 2024
SN  - 979-8-4007-1709-3
SB  - 979-8-4007-1709-3
U6  - https://doi.org/10.1145/3670243.3670246
DO  - https://doi.org/10.1145/3670243.3670246
VL  - 2024
SP  - 38
EP  - 41
S1  - 4
PB  - ACM Digital Library
CY  - New York
ER  -