One Final invoice (in the BMF sources: final recalculation) is the invoice that calculates a benefit based on previous payments. Special rules apply to the final invoice because the structured part currently cannot meet its requirements (BMF letter 2024, p. 47 et seq.).
Two permissible ways
The BMF lists two options. First, instead of the final calculation, a residual calculation is offered. Second, the tax administration does not object if an end calculation issued as an e-invoice contains an attachment as an unstructured file (BMF letter 2024, p. 47 et seq.). According to FAQ 7b, this rule also applies beyond December 31, 2027.
Limits of attachments
All mandatory sales tax information must be included in the structured part. A mere reference to an attachment is not sufficient. Additional information may be included in an attachment that is included in the e-invoice. A link to an external destination does not meet these requirements, however (BMF letter 2024, paragraph 35; FAQ 7a).
Special case construction work
For construction services, it is currently sufficient for the structured part to contain only the individual trades with sums. The detailed breakdown by performance schedule must be presented in a human-readable format. The structured part must clearly refer to this format (FAQ 7b).
Legal status: MF Treasury letter 2024, MF Treasury FAQ as of March 2026.
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