- Mandatory E-Invoicing Implementation: As of January 2027, Germany will require businesses with a turnover exceeding €800,000 to issue invoices in a structured electronic format compliant with the European standard EN 16931. All companies must be able to receive electronic invoices starting January 2025, with a gradual rollout to include smaller businesses by January 2028.
- Accepted Formats and Compliance: The main accepted formats for e-invoices will be Germany’s national standards, XRechnung and ZUGFeRD, along with other structured formats like XML and EDI under specific conditions. The initiative aims to align with the European proposal for VAT in the Digital Age (ViDA) without necessitating data sharing with tax authorities.
- Legislative Background and Challenges: The implementation is part of the Wachstumschancengesetz, aimed at promoting business growth and tax fairness. However, the decentralized nature of Germany’s existing B2G e-invoicing system across federal states poses challenges for achieving a unified B2B invoicing framework.
Source Edicom
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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