VAT / Vorsteuer
German e-invoice & VAT: input VAT deduction only with correct structured data
One-sentence: Only an EN 16931-compliant e-invoice (ZUGFeRD/Factur-X or XRechnung) that carries all mandatory VAT elements in the structured XML part entitles the recipient to input VAT deduction (§ 15 UStG). In hybrid formats the visual PDF is irrelevant for tax; the structured dataset is decisive. Format errors turn it into an “other invoice” and block deduction after the transition periods.
BMF position (live sources 2026)
Since 1 Jan 2025 domestic B2B must use e-invoices (structured electronic format per §14 UStG). For input VAT deduction all statutory VAT line items (§§ 14, 14a UStG) must be present and correct in the structured part. Hybrids (ZUGFeRD/Factur-X) are permitted, but only the XML is authoritative. The PDF visual part does not count for the tax authority. After phase-out (typically 31.12.2026/2027) only a proper e-invoice supports deduction. Recipients are expected to validate incoming files.
What fakturai checks (the KoSIT-Accept-Gate)
fakturai runs every invoice through the full 4-layer gate before delivery (and the free validator exposes the same checks for existing files):
- PDF/A-3b archivability
- CII XSD structural conformance (EN 16931)
- Mustang Schematron + veraPDF
- Official German KoSIT validator → “ACCEPT” (the authoritative reference engine)
This guarantees the structured part is format- and semantically compliant and therefore carries the fields required for a proper VAT invoice. We do not audit the commercial/tax correctness of the amounts, rates or descriptions.
What fakturai does not replace (GHOA-1671)
The substantive and tax correctness of the invoice (correct VAT amounts and rates, accurate service description, place of performance, taxability, reverse-charge handling, Kleinunternehmer status etc.) remains entirely with the issuer. Accounting/ERP, tax advisory, full GoBD procedural documentation and the actual booking in the VAT return are outside our scope. We verify format + EN 16931 structure against the government reference validators. Content accuracy, VAT treatment and operational GoBD archiving stay your responsibility. No hard guarantees or financial promises.
Practical next step (protect your input VAT)
Upload any received ZUGFeRD/Factur-X PDF to the free validator first — before you book and claim deduction:
Free German e-invoice validator (ZUGFeRD / Factur-X / XRechnung)
Then generate compliant outgoing invoices via API or MCP so your customers can deduct without friction:
Request API key · API documentation · MCP server for agents (Claude, Cursor…)
Related German-primary explainers (with English companions): Mandate 2025/2027 · Formats & EN 16931 · Technical validation (KoSIT) · PDF is not an e-invoice · Create e-invoices (general) · GoBD-compliant · API & MCP creation guide.
Grounded in BMF FAQ + BMF circulars (2025/2026), seo-content-map VAT/USt cluster, engine validate.py (4-layer KoSIT gate), GHOA-1671 boundaries, prior explainer siblings for phrasing consistency. No new claims.