Businesses in Germany need to gear up for the mandatory implementation of B2B e-invoicing, as mandated by the Wachstumschancengesetz law which mandates the gradual transition to e-invoicing for all B2B and B2G transactions.
The rollout will commence on January 01, 2025, and continue until January 01, 2028, in multiple phases to ensure all businesses can adapt. The government has not proposed a centralized e-invoicing platform, but businesses can utilize PEPPOL, which facilitates the exchange of electronic documents regardless of the e-invoicing software used. The law outlines specific regulations concerning format, archiving periods, and other essential details.
E-Invoicing in Germany: Key Information for 2025 - 2028
Public
Germany
Author: Stefan Ditrih
Category:
Fiscal subject related
Views:
1178
Content accuracy validation date:
13.08.2024
Content accuracy validation time:
08:03h
Initially, German federal states were required to accept e-invoices from April 18, 2020. By January 01, 2028, all businesses must issue and receive electronic invoices. From January 01, 2027, businesses with an annual turnover exceeding €800,000 will be required to issue structured electronic invoices. For transactions in 2027, companies below this turnover threshold can still issue paper or non-structured electronic invoices, provided the recipient agrees. This phased approach ensures that larger businesses, which typically have more resources, comply first.
December 31, 2027: EDI Formats for Invoices in 2026 and 2027
Businesses can issue invoices in Electronic Data Interchange (EDI) formats for transactions made in 2026 and 2027 until December 31, 2027, with the recipient's consent. This allows businesses to use existing technologies and systems to meet the new requirements without significant disruptions. The use of EDI formats is permitted regardless of the company's turnover.
January 01, 2028: Full Implementation of B2B E-Invoicing
By January 01, 2028, all businesses in Germany must issue and receive structured electronic invoices, marking the complete transition to e-invoicing for B2B transactions. This final phase is expected to greatly enhance business efficiency, improve cash flow management, and reduce the administrative burden of invoicing. Additionally, it will provide tax authorities with better tools to monitor compliance, reduce tax evasion, and improve overall tax revenue. Businesses will benefit from faster invoice processing, lower costs, and improved data accuracy.
Other news from Germany
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
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
Cash register registration in Germany in 2025
Germany
Author: Nikolina Basić
Starting July 1, 2025, all businesses in Germany must register their electronic or fiscal cash registers through the MyElster platform, with existing cash registers to be registered by July 31, 2025, and new ones within 30 days of purchase. Read more
Transition to e-invoicing in Germany—what businesses operating in B2B need to know.
Germany
Author: Tara Nedeljković
Starting January 1, 2025, Germany will mandate e-invoicing for B2B transactions between resident companies, replacing traditional formats like paper and PDF. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
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
Aachen's kiosk ban confirms Germany's strict Sunday work restrictions.
Germany
Author: Tara Nedeljković
Germany's strict Sunday work restrictions, governed by the Ladenschlussgesetz (Shop Opening Act), limit retail operations on Sundays to preserve rest and family time, with exceptions for specific businesses like bakeries, pharmacies, and souvenir shops. In Aachen, a kiosk operator was prohibited from opening on Sundays and public holidays because their product range did not meet the Act's criteria for exemptions. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more