Germany’s Final Guidance on Mandatory E-Invoicing Effective January 1, 2025

Key Points:

• Germany published final guidelines for mandatory e-invoicing on October 15, 2024.
• E-invoicing will be mandatory for specific transactions between domestic companies starting January 1, 2025.
• All companies must be able to receive e-invoices by the same date.
• E-invoices must be in a structured electronic format (EN 16931) for automatic processing.
• Some exemptions apply, like small-amount invoices (<€250) and transport tickets.
• Businesses with a turnover below €800,000 in the previous year can use paper invoices for transactions until December 31, 2027 (transitional provision).
• No such transitional provision exists for recipients – they must be able to process e-invoices from January 1, 2025.

Phased Implementation:

• Jan 1, 2025: All companies must be able to receive e-invoices.
• Jan 1, 2027: E-invoicing becomes mandatory for issuers with a turnover exceeding €800,000.
• Jan 1, 2028: E-invoicing becomes mandatory for all issuers (regardless of turnover).

Source: regfollower.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.

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