- Private companies in Germany can currently use various agreed formats for domestic invoices, such as paper, PDF, ZUGFeRD-PDF with embedded XML, and fully structured EDIFACT and XML.
- The authenticity of the invoices must be provable through a complete audit trail. From January 1st, 2025 to January 1st, 2028, electronic B2B invoicing will become mandatory for all invoices between German business entities.
- The mandate requires invoices to be sent and accepted electronically following the European Norm (EN) 16931 in UBL & CII XML syntaxes, with the option for other formats if agreed upon.
- All invoices must be archived for 10 years.
Source The Invoicing Hub
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Germany"
- General Court Allows Earlier Input Tax Deduction If Invoice Is Available Before Tax Return Submission
- Uniform 7% VAT on Canteen Food from 2026: Key Changes for Hospitals and Care Facilities
- New VAT Rules Threaten Input Tax Deduction for Loss-Making Health and Social Institutions by 2027
- New German Tax Audit Rules: Taxpayer Rights and Obligations Effective January 2025
- Questionnaire for VAT Registration of Public Law Entities – BMF Letter Dated 23 February 2026
