- Small businesses in Germany are not required to issue e-invoices, even after 2028, and can continue using paper or PDF invoices for outgoing transactions.
- All businesses, including small ones, must be able to receive, process, and store structured e-invoices (e.g., XRechnung, ZUGFeRD) from January 1, 2025.
- Larger companies must start issuing e-invoices for B2B transactions in 2027; full mandatory e-invoicing for all businesses begins in 2028.
- Voluntary adoption of e-invoicing by small businesses is encouraged due to market trends and automation benefits.
- Small businesses must adapt their systems to handle incoming e-invoices, signaling a shift toward full digital invoicing in Germany.
Source: fiscal-requirements.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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