- No agreement was reached in the Conciliation Committee on February 21, 2024
- Final proposal for the law by the Conciliation Committee has been published and will be further discussed on March 22
Whats in it?
- As of Jan 1, 2025, the Electronic invoice becomes the standard
- Receipt of E-Invoices mandatory as of Jan 1, 2025
- Mandatory E-Invoicing as of Jan 1, 2027 if turnpver exceeds EUR 800,000: Paper invoices allowed till Jan 1, 2027. An invoice may be sent until 31 December 2026 for a transaction carried out after 31 December 2024 and before 1 January 2027 on paper or, subject to the recipient’s consent, in an electronic format that does not comply with section 14 (1) sentence 6;
- Mandatory E-Invoicing as of Jan 1, 2028 if turnover does not exceed EUR 800,000: Until 31 December 2027 for a transaction carried out after 31 December 2026 and before 1 January 2028 on paper or, subject to the recipient’s consent, in an electronic format that does not comply with section 14 (1) sentence 6, if the total turnover (Section 19 (3)) of the entrepreneur issuing the invoice did not exceed EUR 800,000 in the previous calendar year;
- EDI Invoices allowed till Jan 1, 2028: An invoice may be issued until 31 December 2027 for a transaction carried out after 31 December 2025 and before 1 January 2028, subject to the consent of the recipient, in an electronic format that does not comply with Section 14 (1) sentence 6, if it is transmitted by means of electronic data interchange (EDI) in accordance with Article 2 of Commission Recommendation 94/820/EC of 19 October 1994 on the legal aspects of electronic data interchange (OJ L 338, 28.12.1994, p. 98).
Source Bundesrat(Page 21)
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