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Timing is linked to contractual and procedural deadlines, not a specific law that defines a universal submission window. However, in the context of B2G many authorities specify invoice submission within 10 days of service completion in their contracts or portals, so it’s best to issue the invoice as early as possible.In the case of B2B the general VAT rule states that the invoice must be issued within 15 days after the end of the month in which the supply was made, if the transaction is subject to VAT and involves another taxable business. This 15-day window is critical because late issuance can make VAT reporting inconsistent between supplier and customer and it may also affect the buyer’s right to input VAT deduction.
Both syntaxes are equally valid and contain the same information, so in the majority of cases the choice has no consequences.If you plan on sending invoices through the PEPPOL network, we recommend using UBL as it is the supported format. If you plan on also issuing invoices in ZUGFeRD or Factur-X, it might be more convenient to use CII, as it is the syntax also supported by ZUGFeRD and Factur-X.
For ZUGFeRD PDFs, the XML file is embedded within the PDF itself. To extract and view it, you can use the Attachments section in Adobe Acrobat Reader.Alternatively, you can use specialized tools like the SysTools PDF Extractor to extract the XML file.

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