- Mandatory E-Invoicing from 2025: From January 1, 2025, e-invoicing will be mandatory for domestic B2B transactions in Germany.
- No Consent Required: E-invoices must be issued, transmitted, and received in a structured electronic format without the recipient’s consent.
- Transitional Provisions: Until December 31, 2026, businesses can still issue paper or other electronic format invoices for transactions up to that date; businesses with turnover under EUR 800,000 can do so until December 31, 2027.
- No Transitional Provisions for Recipients: Recipients must accept compliant e-invoices from January 1, 2025, with no transitional period.
- Guidance Coverage: The final guidance from the German Ministry of Finance includes new requirements, special questions, e-invoices and input deductions, storage, and other related matters.
Source Orbitax
See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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