German Ministry of Finance Issues Final Guidance on Mandatory E-Invoicing Including Transitional Provisions

Mandatory E-Invoicing from 2025: From January 1, 2025, e-invoicing will be mandatory for domestic B2B transactions in Germany.
No Consent Required: E-invoices must be issued, transmitted, and received in a structured electronic format without the recipient’s consent.
Transitional Provisions: Until December 31, 2026, businesses can still issue paper or other electronic format invoices for transactions up to that date; businesses with turnover under EUR 800,000 can do so until December 31, 2027.
No Transitional Provisions for Recipients: Recipients must accept compliant e-invoices from January 1, 2025, with no transitional period.
Guidance Coverage: The final guidance from the German Ministry of Finance includes new requirements, special questions, e-invoices and input deductions, storage, and other related matters.