On 21st February 2024, the Mediation Committee of the Upper House and the German Parliament discussed the implementation of the Growth Opportunities Act, including the introduction of e-invoicing in Germany. The proposed legislation has not been approved yet, and the Committee will meet again on 22nd March 2024 to further discuss it. German VAT legislation will be updated to include e-invoicing requirements. Starting from 1st January 2025, electronic invoicing will be mandatory, and by 2027, it will be required for B2B sales above a certain turnover. By 2028, e-invoicing will be mandatory for all German-established entities.
Source Meridian
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