- Germany’s B2B e-invoicing mandate began in January 2025, requiring businesses to receive e-invoices.
- The mandate applies to all businesses, regardless of size or turnover.
- Acceptable formats include XRechnung and ZUGFeRD, following European Norm 16931.
- Exemptions include invoices under 250 euros and passenger transport tickets.
- By January 2028, businesses must issue e-invoices.
- The Federal Ministry of Finance published guidance in October 2024 for implementing the mandate.
- As of August 2024, issuing e-invoices is optional until 2027.
- E-invoices must be in a structured electronic format for processing.
- Standard PDFs are not considered e-invoices.
- The phased implementation began with receiving e-invoices in January 2025 and will require issuing them by January 2028.
Source: p2pnetwork.org
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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