Compliance updates - Germany

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Germany.
16 November 2022

Germany requests EU derogation (permission) to mandate countrywide B2B e-invoicing

Public announcements have been made regarding Germany’s intention to introduce a countrywide CTC model and communicate this to the European Commission.

5 September 2022

German public entities might adopt countrywide Peppol in 2023

During the 38th session of The IT Planning Council held earlier this year, the decision 2022/31 was issued. In this decision, the Council evaluated the use of the Peppol infrastructure in the German public sector.

25 November 2021

Germany intends to introduce a countrywide CTC model

The German traffic light coalition (Ger.: Ampelkoalition), consisting of SPD, FDP and the Greens, have presented in their agreement the steps to combat VAT fraud in Germany.

19 November 2021

Germany continues rolling out the B2G supplier mandates

Due to Federalism, Germany is comprised of federal states (Bundesländer) of Germany and the Federal Government (Bund). Each of these government bodies has autonomy in deciding how their suppliers must invoice them for the public contracts they fulfil.

18 February 2021

German FDP calls on Federal Government to introduce e-invoicing system

The German FDP party has requested a nationwide e-invoicing mandate and automated invoice verification system to be implemented.

12 June 2020

German VAT rates cut as part of COVID-19 stimulus package

In a decision made on 12 June 2020, the Cabinet of Germany approved cuts to VAT rates as part of a COVID-19 economic stimulus package.

20 May 2020

E-invoicing in Germany: challenges, triumphs and everything in between

Like many European countries, Germany has been on the quest to implement standards for e-invoicing for nearly a decade. We describe the journey of e-invoicing in Germany, detail the requirements for sending and receiving e-invoices, and give the current status of initiatives in the country.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralised/Peppol

– B2B: Post Audit

Mandatory Infrastructure:

– B2G: Individual platforms in each state (16) and Peppol

– B2B: N/A

Mandatory Format:

– B2G: Xrechnung, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

– B2G: Suppliers to all Federal and Bremen contracting authorities

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

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