- Mandatory E-Invoicing Deadlines: B2B e-invoicing will become mandatory in Germany starting in 2025, with full implementation expected by 2027, and some sectors facing requirements as early as 2028. B2G e-invoicing is already mandatory for federal transactions over €1,000, with varying deadlines for regional authorities.
- Formats and Compliance: Eligible formats for e-invoicing include EN16931-2 XML formats, UBL, and CII, with ZUGFeRD/Factur-X also permitted for B2B. Compliance with GoBD standards is essential for the proper keeping and storage of electronic invoices, emphasizing the need for correct documentation and validation processes.
- Submission and Automation: For automated submission of B2G invoices, the only fully automated method is through the Peppol network, requiring prior registration with each relevant portal. Additionally, the distinction between ZUGFeRD and Factur-X formats is critical, as they cater to different standards and requirements for electronic invoicing in Germany.
Source Zugferd.org
