- Germany will expand mandatory structured e-invoicing for domestic B2B transactions from January 1, 2027; businesses with 2026 turnover above €800,000 must generally issue e-invoices from that date, while smaller businesses get an extension through end-2027.
- From January 1, 2028, the structured e-invoicing requirement will generally apply to all domestic B2B transactions, subject to statutory exceptions.
- A qualifying e-invoice must be in a structured electronic format enabling automated processing, based on EN 16931; accepted formats include XRechnung and compatible ZUGFeRD, while ordinary PDF invoices generally do not qualify.
- Germany has introduced an “Investment Booster” accelerated depreciation regime for certain movable fixed assets acquired or manufactured between July 1, 2025, and December 31, 2027, allowing declining-balance depreciation of up to 30% per year within legal limits.
- The government also added measures to support research and development, including an increase in the maximum allowance.
Source: auxadi.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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