- Germany is transitioning to mandatory B2B e-invoicing by 2028.
- Mandatory e-invoicing rollout starts January 1, 2025, for receiving structured e-invoices.
- By January 1, 2027, businesses with turnover over 800,000 euros must issue structured e-invoices.
- By January 1, 2028, all German-established businesses must use e-invoicing for B2B transactions.
- Only structured formats like XRechnung or ZUGFeRD are accepted, not PDFs or Word files.
- Businesses need to update ERP systems and choose compliant transmission methods.
- The Growth Opportunities Act in 2024 initiated this phased rollout.
- The reform aligns with the EU’s VAT in the Digital Age initiative.
- E-invoicing aims to reduce tax evasion and streamline financial processes.
- E-invoices must be structured for electronic processing and comply with EU standard EN 16931.
Source: taxually.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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