- From January 1, 2025, electronic invoices (E-invoices) will be mandatory for transactions between domestic businesses in Germany.
- There are transitional rules for the introduction, and private consumers are not affected.
- The regulation aims to promote digitalization and efficiency in accounting, reducing errors and saving costs.
- The German Ministry of Finance (BMF) provides guidance only on fundamental tax questions, not on technical or civil law issues.
- Detailed administrative guidance is available in BMF letters from October 2024 and 2025.
FAQ
- 1. Why is mandatory e-invoicing being introduced?
- 2. How will the regulations on electronic invoices change?
- 3. What is a “domestic company”?
- 4. Are there any exceptions to the mandatory e-invoice?
- 4a. What is the relationship between B2B and B2G regulations?
- 5. Are clubs also covered by the regulations on mandatory e-invoicing?
- 6. Do companies need a Leitweg ID?
- 7. What formats are permissible for an e-invoice?
- 7a. What information must be included in the structured part of an e-invoice?
- 7b. What applies in certain individual cases?
- 8. How can an e-invoice be transmitted and received?
- 9. To what extent does an e-invoice have to enable electronic processing?
- 10. Do e-invoices also have to be issued for cash purchases?
- 11. What transitional regulations apply to the issuance of an e-invoice?
- 12. Are there any exceptions for receiving e-invoices?
- 12a. What are the options for displaying a received e-invoice in a way that is legible to the human eye?
- 13. How must an e-invoice be stored?
- 14. How can an e-invoice be submitted to the tax office?
- 15. Who can I contact if I have questions about the EN 16931 standard or report information for its revision?
- 16. Where can I find more information about e-invoicing?
Source: bundesfinanzministerium.de
German B2B e-invoicing new FAQ’s
- German e-invoicing is becoming mandatory: From 2027, suppliers in Germany with over €800k turnover must issue structured e-invoices, and this includes the receipt of e-invoices.
- New guidance on e-invoice errors and validation: Recent updates from the German Ministry of Finance clarify how format and business rule errors are treated, introduce the concept of “critical errors,” and permit the use of “suitable validation tools” while stressing that businesses remain responsible for invoice accuracy.
- Key e-invoicing details and obligations: Mandatory invoice details must be directly in the structured e-invoice (no external links), e-invoicing is required even when VAT is opted for under specific conditions, and a full eight-year retention period applies to invoices.
Source vatcalc
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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