Regulatory 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.
June 18 2024

BMF releases e-invoicing regulations draft letter

The German Ministry of Finance (BMF) has released regulatory guidance to the general public on the German e-invoicing mandate starting 1 January 2025.

March 22 2024

Germany introduces countrywide e-invoicing mandate starting in 2025

Germany has been in a long process of legislating an e-invoicing obligation for business transactions. Now, with the approval from the Bundesrat, the introduction of mandatory B2B e-invoicing is officially starting from 1 January 2025.

February 26 2024

Germany moves closer to implementing obligatory B2B e-invoicing in 2025

The Bundestag voted in favour of the suggested changes in the Growth Opportunities Act (Wachstumschancengesetz) by the German Mediation Committee on 23 February 2024.

October 9 2023

The current State of the German B2B e-invoicing mandate

During the last few weeks, more details have been confirmed on how the German B2B e-invoicing mandate will be implemented and the expected timeline.

July 28 2023

Germany has been officially approved to implement e-invoicing in the B2B sector

With the decision from the Commission to grant derogation from 1 January 2025, Germany continues to move forward towards to implementing e-invoicing for B2B.

July 27 2023

Outlines of the planned e-invoicing mandate in Germany

As the Federal Ministry of Finance (Bundesministerium der Finanzen or BMF) presented an updated draft legislation on planned mandatory e-invoicing in Germany, below provides an overview of the main focal points of the proposal.

July 18 2023

January 2026 proposed as a new timeline for countrywide e-invoicing obligation in Germany

The Ministry of Finance (Bundesministerium der Finanzen or BMF) proposed postponing the mandate to 1 January 2026.

June 27 2023

 Germany obtained a decision proposal on introducing e-invoicing obligation from January 2025

The EU Council published a Decision Proposal to grant derogations, authorizing Germany to mandate the electronic invoice issuance between taxable persons established in the country.

April 24 2023

Germany plans to introduce B2B e-invoicing obligation as of 2025

Germany is about to become another country moving towards implementing e-invoicing for business transactions.

March 29 2023

Ministry of Finance plans to publish mandatory B2B e-invoicing discussion draft

In light of the ViDA (VAT in the Digital Age) proposal, Germany is taking yet another step to prepare for the anticipated B2B e-invoicing mandate.

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

- 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:

10 years

Archiving Abroad:

Allowed under conditions

Pagero Regulatory Atlas

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B2B e-invoicing in Germany

With compulsory B2B e-invoicing on the horizon in Germany, learn what's expected of your business and how Pagero can help you prepare for the changes ahead of time.

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