- Germany is introducing a B2B e-invoicing mandate in phases, starting with inbound e-invoice acceptance.
- The mandate aims to reduce VAT fraud and align with the EU’s digitalisation goals.
- Germany’s move supports the EU’s VAT in the Digital Age initiative for a harmonised VAT reporting system.
- Germany has prior experience with e-invoicing through its B2G mandate using XRechnung.
- Phase 1 begins on 1 January 2025, requiring businesses to receive structured e-invoices.
- Phase 2 starts in 2026, with large businesses issuing e-invoices by 2027 and all businesses by 2028.
- The mandate applies to domestic B2B transactions, excluding certain transactions like exports and B2C sales.
- The e-invoicing mandate is part of the Wachstumschancengesetz, aimed at economic growth and digitalisation.
Source: snitechnology.net
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.
Latest Posts in "Germany"
- Tax-Free Status for Insurance Contract Tariff Optimization Without Changing Insurer Confirmed by BFH Ruling
- BMF Issues Final Guidance on E-Invoice Error Categories and Validation Requirements
- No VAT Exemption for Treatments by Non-Accredited Private Hospitals, Rules Federal Fiscal Court
- Germany Updates E-Invoicing FAQs: Key Clarifications on Scope, Exemptions, and Transition Periods
- BFH Limits Personal VAT Liability of Insolvent Debtors to Insolvency Estate, Not Private Assets
