Share this post on

Proposed Delay in Germany’s Business-to-Business (B2B) E-Invoicing Implementation

  • Germany’s proposed B2B e-invoicing start date is subject to revision
  • The German Ministry of Finance is proposing that businesses be able to receive e-invoices from January 2025
  • The current proposed timeline for e-invoicing in Germany is as follows:
  • January 2025: E-invoicing is optional
  • January 2026: Taxpayers with annual turnover exceeding 800,000 Euros must adhere to e-invoicing obligations
  • January 2027: E-invoicing obligations extend to small businesses
  • The German Bundesrat is proposing to further delay e-invoicing for all businesses until January 2027
  • The Bundesrat has concerns about specific invoice formats and adherence to a common e-invoicing standard
  • The Bundesrat will review the e-invoicing law by the end of the year
  • All 16 German states will need to adjust to the e-invoicing regulations.


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.


VAT news
VAT news


  • AXWAY - VATupdate Banner