Sun, Mar. 04, 2018

Invoicing Germany: AirMail or EMail?

CK - Washington. Bills used to be mailed, and airmail would take four days. With the onset of scannable invoices and the increasing acceptability of electronic mail, email became the more efficient mo­de of transmission. However, some recipients believe scans to be incompatible with tax and accounting requirements and insist on a mailed original invoice. A German court re­cent­ly held an original unnecessary: An emailed scan is acceptable under the tax rules it usefully cites.

A customer had claimed a right of retention based on the alleged insufficiency of an emailed scan of an invoice, arguing that only the original could render the invoice due and payable. The Aachen District Court disagreed and on January 9, 2018 issued its de­cision under docket number 41 O 44/17, available in German from the North-Rhine-West­fa­lia justice portal. The court lists the applicable tax regulations as well as court de­ci­si­ons including a 2017 ruling by the Supreme Court for Tax Matters.


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