Growth Opportunities Act approved on March 22, 2024
— Proposed timeline includes mandatory invoice receipt obligations by January 2025
— Mandatory e-invoicing for companies with annual turnover over 800,000 Euros by January 2027
— Mandatory e-invoicing for all remaining taxpayers by January 2028
- Starting from January 1, 2025, receiving an e-invoice according to EN16931 will be mandatory for all German B2B transactions.
- Exceptions apply to invoices below 250 euros according to § 33 UStDV and to tickets according to § 34 UStDV. Invoices to consumers are generally not affected.
- From January 1, 2025, until December 31, 2026, paper invoices and e-invoices in formats that do not comply with the new requirements can still be exchanged.
- However, the priority of paper invoices is removed. The recipient’s consent to receive EN16931-compliant e-invoices is no longer required. On the contrary, during the transition periods, the invoice recipient must explicitly agree to deviations from the e-invoicing obligation for “other” electronic formats (e.g., PDF documents).
- From December 31, 2026, until December 31, 2027, this transition arrangement only applies to invoicing companies with annual turnover of less than 800,000 euros.
- Additionally, for existing EDI connections where non-compliant e-invoice formats are exchanged, there is an allowable transition period until December 31, 2027.”
- As of Jan 1, 2028, E-Invoicing is mandatory for all German B2B transactions.
Sources
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
