- Germany has approved the Growth Opportunities Act, which mandates the use of B2B e-invoicing.
- The implementation of mandatory e-invoicing will begin on January 1, 2025.
- Businesses must be prepared to receive structured electronic invoices compliant with EN 16931 standards.
- Paper invoices, invoices in unstructured formats (e.g., PDF), and non-EN-compliant EDI invoices will still be allowed with buyer’s consent but will be gradually phased out.
- By January 1, 2028, all businesses will be prohibited from issuing invoices on paper or in unstructured electronic formats, including non-EN-compliant EDI e-invoices.
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