- German government coalition introducing mandatory eInvoicing for national B2B transactions from 2025
- eInvoice to be basis for electronic reporting system in Germany
- Implementation of eInvoicing in anticipation of nationwide electronic reporting system
- EU Commission’s initiative “VAT in the Digital Age” also addressing eInvoicing obligation
- Exceptions to eInvoicing requirement for small value invoices up to 250 Euro
- Transitional arrangements allowing the use of other invoice formats until 2026 or 2027, with consent of recipient
- eInvoicing obligation limited to domestic transactions between entrepreneurs in Germany, while EU Commission’s proposal applies to cross-border transactions within EU.
Source: ebnerstolz.de
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.
