- Germany implemented mandatory e-invoicing from January 1, 2025
- E-invoices must be in a structured electronic format that allows electronic processing
- E-invoices must comply with the European standard CEN standard 16931 or an agreed bilateral format that meets German VAT requirements
- Formats like X-Rechnung and ZUGFeRD-Rechnung meet these standards
- E-invoicing is mandatory for sales between companies established in Germany and for taxable transactions within Germany
- Traditional invoices are still valid for transactions involving companies not established in Germany, B2C transactions, small amount invoices up to 250 euros, and passenger transport tickets
- No exceptions for invoices without VAT such as travel services under the margin scheme and transactions under reverse charge
- Zero-rated transactions with a right to deduct VAT also require e-invoicing
- Small businesses exempt from VAT can use traditional invoices or self-bill invoices
- Companies must be ready to comply with these regulations by the specified deadline
Source: vatabout.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.
