- Germany is phasing in a mandatory electronic invoice (E-Rechnung) regime to combat tax fraud, using a special EU derogation; the broader EU plans a harmonized system under ViDA.
- From 2025, all businesses in Germany must be able to receive e-invoices; from 2027, businesses with prior-year turnover above EUR 800,000 must issue them; from 2028, the requirement applies to virtually all businesses.
- Limited exemptions apply, including small-value invoices up to EUR 250 and tickets, but these are not expected to affect most businesses.
- Foreign companies with a German subsidiary or branch are subject to the same German e-invoicing rules for that German business activity, even if headquarters and systems are abroad.
- For VAT purposes, an e-invoice must be a structured data file meeting EN 16931 (typically XRechnung or ZUGFeRD); a simple PDF sent by email is not sufficient.
Source: ecovis-kso.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.
