- Germany is embracing the global trend of mandatory e-invoicing, with the Growth Opportunities Act mandating electronic invoices for domestic B2B sales from 2027.
- From January 2025, all businesses in Germany must be capable of receiving electronic invoices, and the government aims to adopt the EN 16931 e-invoicing standard.
- The new law distinguishes between electronic invoices adhering to the EN 16931 standard and “other invoices” transmitted in different formats or on paper.
- Consent from recipients will be required for electronic transmission of “other invoices” starting from 2025, and their use will be phased out gradually until 2028.
- The implementation timeline will roll out gradually, with larger companies required to issue electronic invoices from 2027 and smaller companies from 2028. The focus is on the format of the invoices rather than reporting data to the tax administration.
Source Forbes
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