Tax law has made the e-invoice the binding standard for B2B transactions. The associated use of structured formats, defined transmission channels, and end-to-end digital processes raises the bar for formal accuracy, tax integrity, and audit-proof processing. Companies must consistently translate requirements arising from VAT law, the GoBD, BMF circulars, and European initiatives such as ViDA into their digital workflows. The fast pace of regulatory developments calls for ongoing expert assessment.

In practice, this gives rise to considerable risks. Even minor deviations in data content, process logic, or documentation requirements can lead to tax objections. In automated workflows in particular, errors take immediate effect and are difficult to correct after the fact. Ensuring compliant processes therefore becomes a key prerequisite for companies seeking stable, audit-proof operations.

In the “Law & Taxation” Competence Center, experts from law, tax practice, and e-invoicing develop well-founded assessments of the legal and tax requirements surrounding the e-invoice. The focus is on systematically analyzing regulatory requirements and their impact on business operations, as well as deriving reliable compliance recommendations. The findings inform expert position papers and are deliberately brought into political, regulatory, and standardization-related processes.

Key Focus Areas

Analyzing legal and tax requirements

Assessing the regulatory impact on invoicing processes

Developing consistent lines of interpretation

Embedding compliance requirements into processes and system architectures

Positioning expert perspectives within regulatory processes