On 30 June 2013 changes regarding statements on invoices became effective. The Federal Ministry of Finance issued a circular regarding these changes on 25 October 2013. In particular, with regard to self-billing invoices (“Gutschrift”), the circular offers relief from a practical point of view. It was clarified that some other documents, such as invoice corrections, could be termed “Gutschrift”. Furthermore, the circular contains a “non-objection provision” regarding invoices issued by 31 December 2013.