- Germany is unifying its e-invoicing platforms into OZG-RE by the end of 2025
- A phased B2B e-invoicing mandate begins in 2025 with full adoption by 2028
- From January 2025, businesses must receive EN 16931-compliant e-invoices
- Structured invoice issuance becomes mandatory based on company size
- By 2027, businesses with over 800,000 euros turnover must issue structured e-invoices
- By 2028, all companies must adopt e-invoicing; paper formats will be disallowed
- ZUGFeRD 2.3 was released in May 2025 to support reforms
- Invoice storage period increases to 8 years starting in 2025
- Small businesses must receive but not issue EN-standard invoices
- No grace period for receiving e-invoices; readiness required by January 2025
- Invoices under 250 euros are exempt from full e-invoicing requirements
- The initiative aims to modernize invoicing, close VAT gaps, and simplify compliance
Source: fiscal-requirements.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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