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A year after publishing its first circular on e-invoices, the Federal Ministry of Finance (BMF) has published a second circular to further define the rules on electronic invoicing. The Circular, dated 15 October 2025, updates the Circular of 15 October 2024 and amends the VAT Application Decree (Umsatzsteueranwendungserlass – UStAE). In this article, we explain the main changes and clarifications in the second Federal Ministry of Finance circular on e-invoicing. Businesses should familiarise themselves with the new requirements to check and validate e-invoices in advance to efficiently push forward the digitalisation of their invoicing processes.

Spain is stepping up its efforts to digitise business transactions by implementing mandatory e-invoicing for companies and professionals. As part of our ongoing series “E-invoicing in the EU”, in this article we focus on the latest developments in Spain, highlighting the key aspects of Spain’s e-invoicing system, its scope and practical insights from Grant Thornton Spain.

Poland will be among the first countries to implement mandatory e-invoicing for B2B transactions, starting in February 2026. As part of our series “E-invoicing in the EU” we will cover Poland’s experiences with the progression of this new regulation, changes to expect for businesses operating in Poland, and highlight how the Polish Grant Thornton firm approaches the implementation challenge.

From 1 January 2025, German businesses will have to be able to receive and process e-invoices. Which challenges does the retail sector have to be aware of at the end of the year, and how can it make use of the opportunities it brings?

Italy was the first country in the EU to implement mandatory e-invoicing as of January 2019 in the B2B and B2C segment. As part of our series “E-invoicing in the EU” we highlight the growing relevance of e-invoicing by examining Italy’s successful implementation and offer valuable insights for businesses that are looking to navigate this change.