The German Bundestag approved the proposed changes in the Growth Opportunities Act (Wachstumschancengesetz) on 23 February 2024. This includes the implementation of mandatory B2B e-invoicing, with a timeline for compliance as follows:
– From 1 January 2025, EN-compliant e-invoices become the default, but not yet mandatory.
– From 1 January 2027, businesses with turnover > EUR 800,000 are no longer allowed to issue non-EN-compliant invoices.
– From 1 January 2028, all remaining businesses can no longer issue non-EN-compliant invoices.
The Bundesrat will vote on the act again on 22 March 2024. Despite uncertainty, the implementation of e-invoicing legislation is expected to generate significant tax revenue and bolster automation nationwide.
Source Pagero
- See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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