E-invoices: What should you do if an e-invoice is incorrect?
An e-invoice may contain errors – either technical or relating to its content. Not every error is equally serious, but some may jeopardise the right to deduct input VAT. In this section, you will learn how to deal with errors.
Introduction
If an incoming e-invoice contains errors, the question arises as to how serious this is and what you should do. The good news first: not every error results in the loss of the input tax deduction. We’ll sort this out for you and carry out the check.
In its letter dated 15 October 2025, the Federal Ministry of Finance distinguishes between several types of error – and they have different consequences. What matters is the classification of the specific error.
This classification is the central theme of this article. It ranges from a harmless technical discrepancy to a missing mandatory detail that immediately jeopardises your right to deduct input VAT.
This article explains the three types of error, their impact on input VAT deduction and how to request a correction.
The three types of error
Errors in an e-invoice can be categorised into three levels. They differ in terms of how significantly they affect the invoice.
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Format errors
The file does not comply with the technical specifications of the structured format or cannot be read in full. In this case, it is not considered an e-invoice in the legal sense, even if it can be opened technically – it becomes an ‘other’ invoice.
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Business rule errors
The invoice contravenes the logical rules of the format, for example if the tax rate and tax amount do not match or if a field is inconsistent. The document remains an e-invoice. The error becomes particularly significant if it results in a breach of a mandatory VAT disclosure requirement.
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Content errors
A legally required detail is missing or incorrect – for example, an incorrect description of the service, an incorrect tax number, an incorrect service date or an incorrect tax rate. In such cases, the invoice is deemed non-compliant.
Impact on input tax deduction
These three types of error have different effects on input VAT deduction. This is precisely where the practical difference lies.
| Type of error | Impact on input tax deduction |
|---|---|
| Format error | Where an e-invoice is required, any other type of invoice does not, in principle, entitle the recipient to an input tax deduction until it has been corrected. |
| Business rule error | If the error has no impact on the mandatory VAT details, the input tax deduction is generally retained. |
| Content errors | This generally precludes input tax deduction immediately until a correct invoice is available. |
Not every error results in the loss of the right to deduct input VAT. A purely technical error in business rules that has no impact on the mandatory details is usually not a problem; a missing or incorrect mandatory detail, on the other hand, is.
Requesting a correction
If there is an error affecting the mandatory details, request a corrected invoice from the issuer. Two points should be noted here:
- Firstly, the correction must generally be issued in the same invoice type: if an e-invoice was required, the correction must also be issued as an e-invoice.
- Secondly, in the case of errors in the core VAT data – such as an incorrect tax rate, incorrect amounts or an incorrect recipient – a simple correction is often not sufficient; the invoice must be cancelled and reissued.
Do not post or pay an invoice that is clearly incorrect without comment. You should reject invoices with missing mandatory details or incorrect tax rates and request a corrected version.
Not every change constitutes a correction
Not every subsequent change requires a corrected invoice. A simple rule of thumb applies here.
If only the taxable amount changes without any change to the service – for example, due to a cash discount or a reduction – no invoice correction is necessary.
If, on the other hand, the nature or scope of the service changes, a correction is required. If in doubt, we will clarify together whether a correction is necessary.
Submission to us
Please forward incoming e-invoices to us in their original format – even if you suspect there is an error. We can identify the error using the structured file.
The transfer takes place via the method agreed with us, such as DATEV Unternehmen Online or another solution for document exchange. We will deal with the process of sending documents to us separately. Please let us know briefly what you have noticed, and we will carry out a targeted check.
Common sources of error
- Incorrect invoice posted: An invoice with missing mandatory details is processed without further enquiry. Such invoices should be rejected.
- Overreacting to every error: Even a harmless technical note can cause a stir. Not every error results in the loss of input tax deduction.
- Correction in the wrong format: An invoice that should have been submitted as an e-invoice is corrected via PDF. The correction must be in the same invoice type.
- Corrected rather than cancelled: Where core data is incorrect, the invoice is simply amended. In such cases, a cancellation followed by re-issuance is usually necessary.
- Only the PDF view is submitted: The visible display is submitted for verification. We require the original structured file.
How we work together
In the case of incorrect invoices, please report your findings to us; we will classify the issue and oversee the correction.
Your tasks:
- Forward any suspected incorrect e-invoices to us in their original format
- Do not post or pay invoices that are clearly incorrect without comment
- Request a correction from the issuer if we recommend it
Our tasks:
- Check the format, business rules and mandatory details
- Assess the impact on input tax deduction
- Recommend whether a correction or a reversal is necessary
We will agree the exact breakdown with you.
Frequently asked questions
Do I lose my right to deduct input VAT every time there is an error?
No. A business rule error that does not affect the mandatory details is usually not a major issue. A content error – a missing or incorrect mandatory detail – generally rules out the input tax deduction immediately.
What is the difference between the types of errors?
A formatting error relates to the technical aspects of the format; a business rule error relates to the logical rules within the invoice; and a content error relates to a mandatory VAT detail. The latter is the most critical.
How do I request a correction?
From the issuer, and in the same invoice type. If an e-invoice was required, the correction must also be issued as an e-invoice.
Is a correction always sufficient?
Not in the case of incorrect core data such as the tax rate, amounts or the recipient of the service. In such cases, the invoice must be cancelled and reissued. \[Link zu einem Hilfsartikel]
Do I need to request a new invoice because of a discount?
No. If only the taxable amount changes without any change to the service – for example, due to a discount – no correction is necessary. Only a change to the service itself requires a correction.
What should I do if I receive an incorrect invoice?
Please forward it to us in its original format and briefly explain what you have noticed. We will assess the error and advise you on how to proceed. \[Link zu einem Hilfsartikel]
Legal notice
This article provides an overview and is not a substitute for individual advice. The classification of invoicing errors and their consequences depend on the individual case; the current legal situation applies, in particular the letter from the Federal Ministry of Finance (BMF) dated 15 October 2025.
If you receive an incorrect invoice, please contact us directly.
As at: June 2026