- Germany’s e-invoicing mandate aims to digitize financial transactions and tax reporting for transparency and efficiency.
- B2G e-invoicing has been mandatory since 2020; B2B e-invoicing starts January 2025, fully implemented by 2028.
- Germany uses a decentralized approach; compliance is audited post-submission.
- Non-compliance can lead to invoice rejections, delayed payments, increased scrutiny, and fines from EUR 200 to EUR 5,000.
- Input VAT deductions will require electronic invoices once the B2B mandate is fully in effect.
- Timeline:
- January 2025: Mandatory e-invoice reception; issuance remains voluntary.
- January 2027: Mandatory issuance for companies with turnover over €800,000.
- January 2028: Mandatory issuance for all companies.
- XRechnung and ZUGFeRD are the primary e-invoice standards; other formats allowed if compliant with EN 16931 and agreed by the recipient.
Source: rtcsuite.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.
