- Germany will implement mandatory B2B e-invoicing, with the focus initially on regulating allowed e-invoice formats and rules regarding buyer’s consent.
- From January 1, 2025, all businesses must accept an EN-compliant e-invoice, but can still issue paper invoices, unstructured format invoices, and non-EN-compliant EDI invoices subject to gradual phasing out.
- From January 1, 2026, businesses with turnover >800T€ cannot issue paper or unstructured electronic format invoices,
- and from January 1, 2027, all remaining businesses cannot issue them either.
- From January 1, 2028, only EN16931-compliant e-invoices are allowed.
- The transportation or exchange mechanism for e-invoices is still undecided. The gradual phasing out may be extended depending on market feedback.
- Peppol Network is recommended as the e-invoice framework for operations in Germany.
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