Advance information from the BMF on electronic invoices as part of the association hearing on the Growth Opportunities Act

Germany is planning to introduce mandatory electronic invoices (e-invoices) from January 1, 2025, as part of the planned Growth Opportunities Act.
Only invoices issued, transmitted, and received in a structured electronic format that meets the requirements of Directive 2014/55/EU will be considered e-invoices.
The BMF has provided preliminary information on the matter, including the admissibility of XRechnung and ZUGFerRD formats, the priority of the structured part of invoices, the need for adaptation in EDI procedures, and the obligation to accept electronic invoices.
The law is still in parliamentary deliberations, and taxpayers and tax administration will have around one year for administrative and technical implementation.

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E-invoicing