The mandatory implementation of electronic invoicing (e-invoicing) in Germany has been deferred to 2026. This extension provides a substantial period for companies in the B2B sector to adapt to the upcoming changes.
The initial plan required all companies to switch to e-invoices by 2026. However, recognising the challenges and the need for a smoother transition, the authorities have decided to postpone the mandatory introduction. From January 1, 2025, companies will be obligated to have the capability to receive and process e-invoices. This is a crucial step towards full implementation, ensuring that the infrastructure and protocols are in place a year before the complete switch.
E-invoicing reform pushed to 2026
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
657
Content accuracy validation date:
30.05.2024
Content accuracy validation time:
12:00h
Interestingly, most companies will retain the option to issue invoices in traditional paper formats or other electronic forms until the end of 2026. This flexibility is particularly beneficial for those still in the process of digitising their operations. Small businesses, often the backbone of the economy, have been given special consideration. Those with a total turnover of less than €800,000 in the previous calendar year can continue their current invoicing practices until the end of 2027. This extended deadline is a relief for smaller entities, allowing them to manage the transition without disrupting their financial flow.
Other news from Germany
„Germany Pays Digitally “ Initiative: Digital Payments May Soon Be Mandatory
Germany
Author: Ivana Picajkić
Although over 70% of German consumers prefer digital payments, many small businesses still don’t accept them—unlike peers in countries like Sweden and the Netherlands. Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Germany: End of TSS Certificates in 2025 – Overview
Germany
Author: Ivana Picajkić
Starting in 2025, many German businesses using hardware-based technical security systems (TSS) for cash registers will face expiring certificates issued under the 2020 Cash Register Security Ordinance. Read more
Reminder: Germany Introduced Mandatory e-Invoicing for Domestic B2B Transactions
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Starting January 1, 2025, e-invoicing is mandatory for all domestic B2B transactions in Germany as part of the Growth Opportunities Act. Only structured electronic formats like XRechnung and ZUGFeRD (v2.0.1+) are accepted, and businesses must be able to receive and process these invoices without requiring recipient consent. Companies must update their invoicing systems to comply or risk penalties,... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
German Schleswig-Holstein Court rules vending machine kiosks to be exempt from the Shop Opening Hours Act.
Germany
Author: Tara Nedeljković
The German Schleswig-Holstein Court has ruled that vending machine kiosks, which are rooms with multiple vending machines, do not fall under the Shop Opening Hours Act. This means they do not need an exemption to operate outside standard shop hours. Read more
Germany debates the benefits and downsides of paper versus e-receipts.
Germany
Author: Tara Nedeljković
Germany is debating whether to abolish the mandatory issuance of paper receipts, with proponents arguing it would reduce bureaucracy and environmental waste, while opponents warn it could lead to increased tax evasion. The German Tax Union and DFKA advocate for keeping the requirement, emphasizing its role in tax security, while digital receipts are already an alternative. Read more