E-Invoicing mandates and updates: Germany

Germany plans to implement a mandatory B2B e-invoicing regime for all domestic transactions from January 1, 2025.
The proposal takes into account the framework proposed by the VAT in the Digital Age (ViDA) proposal put forth by the European Commission in December 2022.
The definition of an e-invoice would be based on the ViDA proposal and the European Norm (EN16931) standard introduced by the EU Public Procurement Directive.
E-invoices would become the default and mandatory system of invoicing for all B2B transactions, replacing paper.
The BMF is seeking comments around whether the government should seek a phased deployment as per France or should take more of the “big bang” approach of Poland.
They are also seeking input regarding whether exceptions to the mandate should be made for certain invoice types such as micro invoices, tickets etc.
Two different implementation models have been proposed: leveraging the PEPPOL network in a “5-corner model” or using certified private platforms to validate invoices prior to submission to the central government platform.

E-invoicing