- Germany is phasing in mandatory B2B e-invoicing: since 1 January 2025, businesses established in Germany must be able to receive e-invoices.
- From 1 January 2027, the obligation to issue e-invoices starts for companies with annual turnover above €800,000; from 1 January 2028, it applies to all affected companies.
- E-invoices must follow the EU EN 16931 standard, using formats such as XRechnung or ZUGFeRD; a plain PDF email does not qualify as a structured e-invoice.
- The rules mainly apply to domestic B2B transactions between German-established companies, with exceptions for VAT-exempt transactions, low-value invoices up to €250, and passenger transport tickets.
- Electronic invoices must be archived for 8 years, and the structured data part must remain intact in its original format.
Source: asd-int.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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