Regulatory updates - Germany
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Release of a new ZUGFeRD format version
A new version of the hybrid e-invoice format ZUGFeRD has been released. With the release of version 2.3, users of the EXTENDED profile are highly advised to update to the new version.
Required registration of electronic cash register systems with the German Tax Authority
Businesses in Germany will be required to register their electronic cash register systems with the German Tax Authority. This measure aims to enhance transparency and ensure proper documentation of transactions.
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.
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.
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.
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.
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.
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.
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.
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.
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, 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:
10 years
Archiving Abroad:
Allowed under conditions
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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.