- Germany’s Ministry of Finance has released a draft bill called the “Growth Opportunity Act” which proposes mandatory e-invoicing for business-to-business transactions in the country by the end of 2023.
- From 2025, an e-invoice will be defined as an invoice issued, transmitted and received in a structured electronic format that enables electronic processing.
- The format must meet requirements of Directive 2014/55/EU (CEN-standard 16931), but other formats such as paper or PDF invoices will still be permitted until 31 December 2025.
- The obligation will only apply to taxable persons established in Germany for B2B transactions.
Source SNI
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