Implementation XInvoice for foreign invoicing parties

[svanteschubert]

Background

An invoicing party from a third country (outside the EU) has neither a VAT ID nor a tax number (according to German or European standards). To our knowledge, a tax representative has not been appointed either.

Challenges

According to § 14 para. 4 no. 2 UStG, an invoice must contain "the tax number issued to the supplying entrepreneur by the tax office or the VAT identification number issued to him by the Federal Central Tax Office".

Open Questions

Could the "tax number issued to the supplying entrepreneur by the tax office" also be a tax identification number issued in the third-country territory, so that a VAT-compliant invoice could be generated?

Could the principle of the "reverse charge procedure" also be applied to an invoicing party whose registered office is in the territory of a third country (as defined in § 13b para. 2 no. 1 UstG)?

Approaches

'Use BT-32? If it is a purely foreign relationship, then the UStG may not apply either.'

Further Procedure

'Ms Neff is trying to obtain further information which will then be distributed internally.'

[edmundgray]

Imports cannot be covered by the EN. The EN scope is for invoices issued within CEN Member Countries. This issue would be covered by the PINT or the ISO International Invoice

[larsroelkerdenker]

What is XInvoice?