- Phased Implementation: Germany will roll out the B2B e-invoicing mandate starting January 2025, with full compliance required by January 2028 for all taxpayers.
- Legislative Changes: E-invoices must be in a structured format, excluding PDFs as valid e-invoices unless compliant with specific standards like XRechnung and ZUGFeRD.
- Scope and Exclusions: The mandate applies to domestic B2B transactions, excluding intra-Community transactions, small invoices under EUR 250, and transport tickets.
- Benefits: E-invoicing enhances efficiency, reduces costs, and helps prevent VAT fraud, offering real-time data for business management.
- No Digital Reporting Yet: Currently, there’s no digital reporting requirement linked to the e-invoicing mandate, but further developments are expected in line with ViDA regulations.
Source Marosa
See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
