Unofficial translation
Mandatory use of the e-invoice, Section 14 (1) sentences 2 to 8, (2) and (3) UStG, Section 27 (39) UStG, Sections 33, 34 UStDV
The mandatory use of the e-invoice from 2025 should be a prerequisite for the obligation to be introduced at a later date for transaction-related reporting of sales in the B2B area by entrepreneurs to a nationwide electronic system of administration (reporting system).
Only an invoice that is issued, transmitted and received in a structured electronic format that enables it to be processed electronically and that meets the requirements of Directive 2014/55/EU should be considered an electronic invoice. Invoices that are sent in a different electronic format or on paper should be summarized under the new term “other invoice”.
It should be clearly regulated in which cases an e-invoice must be used and in which cases the use of another invoice remains possible. For small amount invoices i. s.d. § 33 UStDV and for tickets i. s.d. According to § 34 UStDV, all types of invoices should continue to be used.
To a between the 1.1. and December 31, 2025, it should also be possible to issue another invoice on paper or in another electronic format (with the consent of the recipient) instead of an e-invoice for a limited period until December 31, 2025.
The newly inserted paragraph 39 sentence 1 no. 2 extends the aforementioned regulation for invoices issued by entrepreneurs with a total turnover of up to EUR 800,000 in the previous calendar year by a further year up to December 31, 2026 (new in the government draft ).
For a transaction made between January 1st, 2026 and December 31st, 2027, it should be possible to issue another invoice in a different electronic format instead of an e-invoice for a limited period until December 31st, 2027 if this is transmitted using the EDI process (with the consent of the recipient) .
Applies from 01/01/2025.
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