Test yourself Question 1 of 5 Question 1 of 5
In 2028 a supplier sends a domestic business customer a PDF containing all mandatory details. Is it an electronic invoice?
yes, because it is transmitted electronically no, it lacks the structured format that allows electronic processing yes, if the customer has consented
Question 2 of 5 Question 2 of 5
Which files does the Federal Ministry of Finance name as formats that meet the requirements?
XRechnung and ZUGFeRD from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles any ZUGFeRD file, whatever the profile XRechnung only
Question 3 of 5 Question 3 of 5
A freelancer without business premises lives and works in Dresden. Is she established in Germany for the purposes of the e-invoicing obligation?
no, without a registered office nobody is established yes, without a registered office the residence or habitual abode counts only if she is entered in the commercial register
Question 4 of 5 Question 4 of 5
A small business invoices a domestic company. Does it have to issue an e-invoice?
yes, like every trader only above 250 euros no, § 34a UStDV always allows it the other invoice
Question 5 of 5 Question 5 of 5
A tradesman wants to send a private customer her invoice as an XRechnung by email. What does he need?
nothing, an e-invoice is always permitted her consent, because outside the obligation under § 14(2) sentence 2 no. 1 sentence 5 requires the recipient's consent a Leitweg-ID
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