- Germany has introduced mandatory electronic invoice exchange between companies with the approval of the Growth Opportunities Act in March 2024.
- From January 1, 2025, German companies must be able to receive electronic invoices in the formats of the CEN standard EN 16931, and paper invoices will no longer have priority.
- From January 1, 2027, larger companies with an annual turnover of more than EUR 800,000 must send electronic invoices, and from January 1, 2028, the B2B obligation to exchange e-invoices will be extended to all other companies. Transition periods and exceptions apply, including a transition period for existing EDI invoices.
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