E-invoicing in Germany: Law Enters Mediation Process for National Obligation in B2B Sector

• Germany is in the process of introducing e-invoicing rules
• The legislative process has faced objections and required amendments
• The national e-invoicing obligation will apply in the B2B sector
• E-invoices will be required for taxable supplies in Germany, if the recipient is also in Germany
• Invoices for small amounts and tickets are exempt from the e-invoicing obligation
• The definition of an e-invoice is narrower and must comply with specific requirements
• The e-invoicing obligation will likely apply from 2025
• Transitional provisions allow for paper and other electronic invoices until 2027
• The unrestricted receipt of e-invoices will be required from 2025

Source: kmlz.de

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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