- Mandatory B2B e-invoicing by 2027–2028: Starting January 1, 2027, German companies with annual turnover over €800,000 must issue invoices in structured electronic formats (XRechnung, ZUGFeRD) aligned with European standard EN 16931. By January 1, 2028, all companies must comply.
- Implementation phases and format requirements: From January 2025, all companies must be able to receive e-invoices. Paper invoices are allowed only under special conditions. E-invoices must be archived electronically and corrections must follow the same structured format. Other formats (XML, EDI) are allowed if compatible with EN 16931.
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Decentralized B2G adoption: German federal states implement e-invoicing separately for government entities, with Peppol as the universal access point. Each Bundesland issues its own decree defining formats, communication channels, and submission requirements.
Source Edicom Group
Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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