- Businesses in Germany must prepare for mandatory implementation of B2B e-invoicing by January 01, 2025
- Transition to e-invoicing for all B2B and B2G transactions will continue until January 01, 2028 in multiple phases
- PEPPOL can be used for electronic document exchange
- Specific regulations on format, archiving periods, and other details outlined in the law
- German federal states were required to accept e-invoices from April 18, 2020
- By January 01, 2028, all businesses must issue and receive electronic invoices
- Larger businesses must issue structured electronic invoices from January 01, 2027
- EDI formats can be used for invoices in 2026 and 2027 until December 31, 2027 with recipient’s consent
- Full implementation of B2B e-invoicing by January 01, 2028
- Expected benefits include improved efficiency, cash flow management, reduced administrative burden, and better tools for tax authorities
Source: fiscal-requirements.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.
