eInvoicing Country Factsheets for each Member State & other countries
- Germany mandates the use of eInvoicing for all federal contracting authorities, with specific implementation dates.
- The eInvoices must be in XRechnung format and transmitted through a unified routing system.
- There are multiple eInvoicing platforms available, including the Federal Central Invoice Receiving Platform (ZRE) and the online access law-compliant invoice receipt platform (OZG-RE).
- Private companies also offer eInvoicing solutions.
- The approach for receiving and processing eInvoices is decentralized, with public entities deciding whether to process them as structured data or through a non-automated process.
- Electronic invoices do not need to be electronically signed and must be archived for ten years.
- B2B mandatory eInvoicing is being considered to combat VAT fraud, but an implementation date has not been confirmed.
Source ec.europa.eu
