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.
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.

November 16 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.

September 5 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.

November 25 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.

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


Not Required

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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