- New rules require businesses in Germany to provide e-invoices for domestic B2B transactions starting from 1 January 2025
- E-invoices must be issued in a structured electronic format compliant with EU standard format CEN 16931
- Businesses registered for VAT in Germany but not resident in Germany are exempt from the new rules
- Transitional provisions allow for the continued use of paper invoices and other non-compliant formats for certain transactions until 2027
- Consent of the invoice recipient is required for issuing non-compliant invoices after 2026, with turnover restrictions for the invoice issuer
Source: taxathand.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.
