- Germany is preparing for a major shift to e-invoicing in the coming years, with several key deadlines and requirements to be aware of.
- There are several timelines, depending on the type of company.
- The first milestone is January 1, 2025, when paper invoices will start being phased out.
- Declining e-invoices will no longer be possible, and companies will have to accept electronic invoices in the CEN norm 16931 formats.
- The next deadline is January 1, 2027, when larger companies with an annual revenue of more than €800,000 will have to send and receive electronic invoices for all B2B transactions.
- The final deadline is January 1, 2028, when the B2B mandate will cover all companies, regardless of their size or revenue.
- Additionally, Germany is planning to introduce a digital reporting system called the Continuous Transaction Control system.
- The CEN norm 16931 will play a central role in this transition, with permissible formats including the X-Rechnung and its compatibility with Peppol Bis messages.
Source Fiscal Requirements
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- ECJ Rules on VAT Treatment of Mobile App Services Before 2015
- EU Court Rules on VAT Liability for App Store Digital Platform Sales
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format