- German Ministry of Finance released a revised draft of e-invoicing guidelines on June 25, 2025
- Update builds on initial rollout from January 2025
- E-invoice validation must comply with European standard EN16931
- Adjustments made for small businesses and low-value invoices
- Specific guidance provided for the construction sector
- Draft open for public consultation until mid-August 2025
- Final version expected by end of 2025
- Businesses in Germany or with a German establishment must be ready to receive structured B2B e-invoices
- Phased rollout until 2028 when e-invoicing becomes mandatory for all domestic B2B transactions
- Suppliers can choose to send e-invoices; customers must be able to accept them
- German-based businesses must issue structured e-invoices for domestic sales, EU cross-border transactions, and exports
- All resident businesses must be able to receive e-invoices since January 1, 2025
- Incorrect e-invoices not eligible for VAT deduction unless approved by tax office
- E-invoices must be stored securely for 8 years; 10 years for general accounting documents
- Exceptions for e-invoices include foreign suppliers without a German presence and simplified invoices under 250 euros
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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