- Germany’s Ministry of Finance has published draft guidance on e-invoicing for domestic B2B transactions.
- The e-invoicing mandate will be gradually rolled out starting January 1, 2025.
- E-invoices must be transmitted and received in a specific electronic format, either adhering to the European standard EN 16931 or mutually agreed upon by the parties.
- E-invoices must be genuine, unaltered, and machine-readable.
- Paper invoices or non-compliant electronic formats will be classified as “other invoices.”
- The mandate requires e-invoices for all domestic B2B transactions without needing recipient consent if they can receive e-invoices.
- International transactions are exempt if one business owner is not based in Germany.
- The mandate covers credit notes, small businesses, and various sectors like agriculture, forestry, travel services, and differential taxation.
- Exceptions include transactions to non-taxpayer legal entities, property-related services to non-taxpayers, and smaller transactions under €250 or transportation tickets, which can still use paper or other electronic formats with recipient consent.
- By January 1, 2028, all businesses in Germany must issue e-invoices.
Source: fiscal-requirements.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.
