E-invoicing for 2025: How to Implement the Federal Ministry of Finance Requirements

• Mandatory E-Invoicing: Starting January 1, 2025, all taxable B2B transactions in Germany must be invoiced electronically, replacing traditional paper and PDF invoices.
• Exemptions: Small businesses are exempt from issuing e-invoices but must still be able to receive and process them. Small value invoices (up to 250 euros) and public transport tickets are also exempt.
• Accepted Formats: E-invoices must be in a structured electronic format, such as XRechnung or ZUGFeRD (version 2.0.1 or later), compliant with the European standard EN 16931.

Source Seeburger

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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