- E-invoices will be mandatory for businesses subject to VAT in Germany from 2025
- E-invoices are invoices in a specific data format, not a PDF file
- Businesses must meet technical requirements to issue and receive e-invoices
- The regulation applies to companies with headquarters, management, or revenue in Germany, or entrepreneurs with domicile or residence in Germany
- Deadlines for transitioning to e-invoicing include temporary regulations allowing paper and PDF invoices until 2026
- Businesses must be able to receive and process e-invoices from 2025, regardless of whether they already issue them
- Efficiency gains can be expected from implementing e-invoicing.
Source: ecovis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.