- Mandatory e-invoicing in Germany applies from 1 January 2025 to domestic B2B transactions where the supplier is established in Germany.
- Foreign businesses with German VAT registration but no fixed establishment are exempt from issuing structured e-invoices.
- The VAT Act and Federal E-Invoicing Ordinance operate independently and must be followed within their respective scopes.
- A transition period allows continued use of paper or non-compliant electronic invoices until 31 December 2027, if recipients can receive structured e-invoices from 1 January 2025.
- Small businesses are exempt from issuing but must be able to receive structured e-invoices; ELSTER viewer now supports XRechnung and ZUGFeRD formats.
Source: marosavat.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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