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Germany Delays B2B E-Invoicing Mandate to 2026, Small Businesses to 2027

  • Germany has proposed to delay their B2B e-invoicing mandate to 2026.
  • The delay has been approved by the Cabinet and passed to Parliament for approval.
  • Germany has also delayed mandatory e-invoicing for small businesses to 2027.
  • The expected timelines for the mandate are as follows:
  • Jan 2025: optional e-invoicing
  • Jan 2026: taxpayers with annual turnover of > €800,000
  • Jan 2027: small businesses
  • Jan 2028: e-invoices should be in accordance with the EU’s structured standard, EN 16931
  • The Bill is still pending approval in the Parliament and is expected to be approved by 15 December 2023.
  • Germany’s e-invoicing plans have become more evident since the beginning of 2023.

Source: kofax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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