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
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Germany"
- Germany Updates E-Invoicing FAQs: Key Clarifications on Scope, Exemptions, and Transition Periods
- BFH Limits Personal VAT Liability of Insolvent Debtors to Insolvency Estate, Not Private Assets
- How to Ensure Your Christmas Packages Clear Customs Quickly and Safely
- VAT Exemption for Private Hospitals Without SGB V Approval: BFH Ruling of July 8, 2025
- ECJ C-565/24 (P-GmbH & Co. KG) – AG Opinion – TOMS does not apply to excursions combined with goods
