- From January 1, 2025, companies in Germany must be able to receive electronic invoices (E-invoices) in B2B transactions.
- Sending structured E-invoices will become mandatory from 2027, with 2026 as a key transition year for system and process adjustments.
- Temporary exemptions allow continued use of other invoice formats, including paper, until December 31, 2026; small businesses (with turnover up to €800,000) can use this exemption until the end of 2027.
- E-invoices must comply with CEN standard EN 16931 and be in structured formats like XRechnung or ZUGFeRD; simple PDFs do not qualify.
- Certain exceptions apply, such as for small-value invoices, tickets, and small businesses (who must still be able to receive E-invoices).
Source: ebnerstolz.de
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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