- Germany has complex rules for electronic invoicing due to differing regulations between its 16 federal states.
- Since April 2019, central public bodies in Germany have been required to receive and process e-invoices, and as of April 2020, suppliers to the German public sector must be capable of sending electronic invoices.
- In April 2023, the German finance ministry proposed mandatory B2B e-invoicing, which could be required as early as January 2025.
- Following a public consultation in May 2023, the proposed start date was pushed back to January 2026.
- These changes will affect all B2B transactions involving a German supplier where taxable goods or services are concerned.
- The aim is to simplify e-invoicing and fight VAT fraud.
- The preferred standard for B2G e-invoicing in Germany is XRechnung, which aligns with the EU specification and is used by national, regional, and local bodies.
- During the grace period between January 2026 and December 2027, existing EDIFACT-based invoicing approaches will be allowed.
- There is currently no central German e-invoicing platform.
Source Ecosio
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