- Starting from January 1, 2025, there will be a general obligation in Germany to issue electronic invoices (E-invoices) for services between domestic companies (B2B sales).
- There is a transition period in 2025 and 2026 where companies can still send paper invoices or PDF documents via email with the recipient’s consent.
- From 2027, this option is only available for companies with an annual turnover of less than 800,000 euros.
- Certain types of invoices, such as small amount invoices up to 250 euros, tickets, and invoices from small businesses under § 19 UStG, may be exempt from the E-invoice requirement.
- There is no transition period for receiving E-invoices, and recipients must ensure they can receive E-invoices from January 1, 2025.
- The Finance Ministry and the Rostock-Mittleres Mecklenburg Business Association are working closely to make the transition to E-invoices as practical as possible for companies.
Source: datenbank.nwb.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.
