- Germany’s Ministry of Finance now plans a national VAT digital reporting system for invoice data to start on July 1, 2030, with a voluntary pilot expected in early 2029.
- The plan is not yet a final technical or legislative framework; key reporting specifications, transmission rules, and domestic scope still need to be set.
- Germany’s domestic B2B e-invoicing regime began on January 1, 2025: businesses must be able to receive e-invoices, while transitional rules allow other invoice formats in certain cases.
- Generally, other invoice formats may continue until December 31, 2026; for issuers with prior-year turnover not exceeding EUR 800,000, the transition extends until the end of 2027.
- German e-invoices must contain structured, machine-readable data; XRechnung and compliant ZUGFeRD formats can qualify, and e-invoicing is separate from e-reporting to tax authorities.
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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