Electronic Invoicing replaces the need for Collective Invoicing

If an invoice was transmitted electronically with the AS2 protocol, the authenticity and the integrity of its contents are guaranteed within the message itself, without an additional electronic signature (according to § 14 Abs. 3 Nr.1 UStG ).

New laws for modernizing and debureaucratization of taxation have taken away the need to send a collective invoice because of § 14 Abs. 3 Nr. 2 UStG and EU guideline (EU 2006/112/EG) for for EDI processes.

AS2 and EDI processes not only offer legal certainty with respect to input tax deductions on the receiver's side, it also takes direct advantage of the savings potential (ca. 60%) of E-invoicing.