Germany’s Mandatory E-Invoicing: Implementation Timeline and Buyer Consent Changes

• Germany will implement mandatory e-invoicing starting January 2025
• The Growth Opportunities Act introduced various tax measures, including the mandate for electronic invoicing
• The e-invoicing requirement will apply to transactions among German taxpayers (business to business)
• Exemptions from the mandate include small-value invoices under €250 and travel tickets
• Germany has requested a derogation from the European Commission to waive buyer consent for electronic invoicing
• Mandatory e-invoicing will be implemented in phases, starting with receiving structured e-invoices in January 2025 and issuing them in January 2028
• Tolerance thresholds will be applied based on company turnover or type of e-invoices issued

Source: avalara.com

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.

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