The Bundesrat Specifies Its Requirements for the Introduction of a Mandatory E-Invoice In Germany

• The Federal Council approved the Growth Opportunities Act, which includes regulations for the introduction of mandatory e-invoicing in Germany.
• The e-invoicing obligation for domestic invoices in the B2B sector will be gradually implemented from January 1, 2025, to the end of 2027.
• A reporting system to combat VAT fraud is planned to be introduced in Germany starting in 2028.
• Businesses have the right to issue an invoice if they provide a delivery or service, and if the transaction is not tax-exempt, they are required to issue an invoice.
• The new requirement introduced by the Growth Opportunities Act is the obligation to issue invoices electronically in accordance with § 14 para. 2 sentence 2 no. 1 UStG-E.

Source Seeburger

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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