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Germany Publishes Final Regulatory Guidance for Upcoming E-Invoicing Mandate

  • The German Ministry of Finance (BMF) released the final regulatory guidance for the mandatory e-invoicing mandate set to take effect in 2025, including updates and clarifications from the draft version.
  • Key changes include the requirement to store the image part of hybrid invoices in their original form if they contain relevant tax records, and clarification that businesses do not need a separate electronic mailbox to comply with the e-invoicing mandate.
  • The final guidance replaces the Italian FatturaPA format with the Peppol BIS format for e-invoices, promoting broader interoperability for cross-border e-invoicing in Europe, and helps businesses prepare for the 2025 transition.

Source Comarch


See also

  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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