- The German Ministry of Finance updated its e-invoicing FAQs on 5 November 2025.
- Mandatory e-invoicing applies to businesses established in Germany; non-established VAT-registered entities can indicate their status to be exempt.
- All taxpayers must be able to receive structured e-invoices from 1 January 2025, but issuing e-invoices in B2B transactions will be phased in gradually, possibly until 2028.
- During the transitional period, paper or non-compliant invoices may still be used depending on business size and readiness.
- Small businesses are exempt from issuing e-invoices but must be able to receive them in the required format.
Source: sovos.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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