- Germany is upgrading its invoicing and VAT compliance system with two major changes over the next three years
- A single federal e-invoicing platform will replace the current dual-system setup
- OZG-RE will be the only federal platform by 31 December 2025
- Businesses using Peppol will be redirected automatically
- Businesses using the ZRE web portal must register on OZG-RE to stay compliant
- A phased B2B e-invoicing mandate will be implemented
- From 1 January 2025, all VAT-registered businesses must be able to receive e-invoices
- From 1 January 2027, businesses with turnover above 800,000 euros must issue e-invoices
- From 1 January 2028, all businesses must issue e-invoices; paper invoices will no longer be accepted
- Invoices under 250 euros are excluded
- Small businesses only need to receive e-invoices until 2028
- Updated ZUGFeRD 2.3 standard supports the new rules
- From 2025, invoices must be stored for eight years
- Reforms aim to simplify invoicing, reduce VAT fraud, and modernize Germany’s financial processes
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.
