Germany is considering introducing mandatory e-invoicing for domestic B2B sales from January 1st, 2025. The e-invoicing obligation would apply to all services provided to another entrepreneur for their company, provided that the services are taxable and taxable in Germany and the entrepreneur providing the service is resident in Germany. The obligation would be adjusted based on the CEN 16931 standard, and no exceptions to the e-invoicing obligation for the relevant B2B transactions have been planned so far. The introduction of the obligation may be staggered based on company size, invoice amount, or receiving and sending e-invoices. This is the first step towards introducing a transaction-related reporting system, which will enable transaction-related reporting for both national and cross-border B2B sales.
Source KMLZ
