- Companies in Germany will be required to receive electronic invoices starting in 2025. The obligation to issue e-invoices will then follow in 2027 or 2028. While homeowners’ associations are considered businesses, their services to owners are typically exempt from VAT. Consequently, they are only subject to the e-invoice mandate if they provide taxable services or opt out of the VAT exemption, which is separate from the VAT-liable services provided by administrators to these associations.
Source: datenbank.nwb.de
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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