- Germany is introducing mandatory electronic invoicing (e-invoicing) for domestic B2B transactions, starting with the ability to receive e-invoices from January 1, 2025, and the obligation to send structured e-invoices from 2027.
- 2026 is a key transition year for businesses to update systems and processes; paper and PDF invoices are still allowed during this year.
- Exemptions apply for small-value invoices, travel tickets, and small businesses (who must still be able to receive e-invoices); businesses with turnover below €800,000 can use non-e-invoice formats until end of 2027.
- E-invoices must be in a structured electronic format (not PDF), allow automated processing, and comply with European standard EN 16931; common formats include XRechnung and ZUGFeRD.
- Foreign businesses only VAT-registered in Germany (without a permanent establishment) are not required to issue German e-invoices but may receive them.
Source: fiscal-requirements.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.
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