- Germany is making X-Rechnung, its official structured XML e-invoice format, central to both public and private sector invoicing as part of its VAT compliance and digitalization strategy.
- X-Rechnung, based on the European standard EN 16931, is designed for automatic system processing and does not include a PDF component.
- Initially developed for B2G invoicing, X-Rechnung is being extended to domestic B2B transactions, making structured e-invoices the future standard.
- The legal basis combines EU Directive 2014/55/EU and German national laws (E-Rechnungsgesetz, E-Rechnungsverordnung), which exclude unstructured formats like PDF or paper from being considered electronic invoices.
- The Growth Opportunities Act 2024 phases in mandatory e-invoicing for B2B: all businesses must receive e-invoices from Jan 2025, businesses with turnover above €800,000 must issue them from Jan 2027, and all businesses must issue them from Jan 2028, with limited exceptions for paper/PDF during the transition.
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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