- Germany is introducing obligatory e-invoicing for B2B domestic sales between two German established companies.
- The legislation for e-invoicing is included in the Growth Opportunities Act, which is yet to be approved by the Upper House.
- The Mediation Committee will discuss the approval of the Act on 21st February 2024.
- It is expected that the VAT element of the Act will not be contested.
- Paper invoices will be permitted until the end of 2026, after which e-invoicing will become mandatory for domestic businesses with an annual turnover of over EUR 800,000.
- From 1st January 2028, all German established companies will be obliged to issue e-invoices for B2B domestic sales.
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.