- Germany has approved a B2B e-invoicing mandate, which will be implemented in phases starting from January 2025.
- The mandate requires structured electronic invoices and excludes PDFs sent over email as valid e-invoices.
- The implementation schedule is as follows: by January 2025, all German taxpayers must be able to receive e-invoices; by January 2027, taxpayers with an annual turnover exceeding EUR 800,000 must issue e-invoices; and by January 2028, all German taxpayers must issue e-invoices.
- The German B2B e-invoicing mandate aligns with the European standard for electronic invoicing and the corresponding syntaxes.
- Benefits of e-invoicing include faster document processing, cost savings, increased efficiency, and reduced VAT fraud.
- Currently, there are no digital reporting requirements or specific compliance measures associated with the e-invoicing mandate in Germany.
Source Marosa
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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