- Germany is in the process of introducing e-invoicing rules
- The legislative process has faced objections and required amendments
- The national e-invoicing obligation will apply in the B2B sector
- E-invoices will be required for taxable supplies in Germany, if the recipient is also in Germany
- Invoices for small amounts and tickets are exempt from the e-invoicing obligation
- The definition of an e-invoice is narrower and must comply with specific requirements
- The e-invoicing obligation will likely apply from 2025
- Transitional provisions allow for paper and other electronic invoices until 2027
- The unrestricted receipt of e-invoices will be required from 2025
Source: kmlz.de
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.
