- From 1 January 2025, businesses must generally use an electronic invoice (E-Rechnung) for supplies and services between domestic entrepreneurs under amended Section 14 UStG, for transactions carried out after 31 December 2024.
- Transitional rules apply to the new mandatory e-invoicing regime.
- Private end consumers are not affected by the mandatory e-invoicing rules.
- The FAQ notes that the rules are guidance only and that detailed administrative practice is set out in BMF letters dated 15 October 2024, 15 October 2025, and 15 October 2026.
- The current rules are expected to be reviewed and possibly adjusted in light of future reporting-system requirements.
Source: bundesfinanzministerium.de
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.
