- Germany has updated its guidance on the transition to mandatory e-invoicing for domestic transactions.
- A phased transition period allows paper and PDF invoices (with recipient agreement) until December 31, 2026.
- Small businesses with annual turnover up to €800,000 have an extended deadline until December 31, 2027.
- After the transition, e-invoicing will be mandatory for all domestic B2B transactions.
- Businesses can include information on advance payments in an unstructured appendix to e-invoices even after 2027.
Source: globalvatcompliance.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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