- Germany’s Bundesrat approved the Growth Opportunities Act on March 27th, 2024
- The act mandates the use of e-invoices in domestic B2B transactions from 2025 to 2028
- E-invoices will coexist with paper invoices as the default format starting in 2025
- The law focuses strictly on the invoice format, making paper and simple PDF invoices obsolete in favor of e-invoices
- The law does not include any obligation to report data to the tax authority or requirements on the channels used to transmit invoices
- The act only affects invoices for domestic B2B transactions and excludes B2C transactions
- Transactions currently exempt from issuing invoices will remain unaffected
- The law differentiates between e-invoices and “other invoices” based on the European e-invoicing standard
- Deadlines for compliance with the e-invoicing mandate are set for 2025, 2026, 2027, and 2028
- Businesses with turnover above €800k must use EN 16931 e-invoices by 2027, while those below €800k must do so by 2028
Source: invopop.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.
