Regulatory updates - Germany

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, Zugferd

– B2B: EN-complaint formats

Mandatory for Issuing:

– B2G: Suppliers to all Federal and Bremen contracting authorities

– B2B: No explicit requirements

- From 1 January 2027 B2B: Taxpayers with turnover > 800 TEUR (EN 16931 compliant e-invoices)

- From 1 January 2028 B2B: All taxpayers (EN 16931 compliant e-invoices)

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

- From 1 January 2025 B2B: All taxpayers (EN 16931 compliant e-invoices)

eSignature:

Not Required

Archiving Period:

- Currently: 10 years

- From 1 January 2025: 8 years (exceptions for certain documents)

Archiving Abroad:

Allowed under conditions