- Germany has made structured e-invoicing mandatory for all domestic B2B transactions; all businesses established in Germany must already be able to receive e-invoices as of 1 January 2025, with recipient consent no longer required.
- Standard PDFs, scans, and paper invoices are no longer treated as e-invoices under German law; they fall into the category of “other invoices.”
- Outbound e-invoicing is phased in: businesses with prior-year turnover above €800,000 must issue structured e-invoices from 1 January 2027, and all remaining businesses from 1 January 2028.
- During the transition through 31 December 2026, paper and noncompliant PDF invoices may still be used for domestic B2B supplies if the recipient consents.
- Germany uses decentralized invoice exchange rather than a central clearance portal, with invoices sent directly via networks such as Peppol, secure email, or platform integrations.
Source: avalara.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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