Germany delays mandatory B2B eInvoicing

Germany had planned to introduce mandatory electronic invoicing for domestic B2B supplies between German resident businesses (or foreign businesses with an establishment in Germany), now referred to as structured e-invoicing, as from January 2025.

Following a public consultation the start date will be postponed to 01.01.2026. From January 2025 however, business can voluntarily already implement e-invoicing. From that date an electronic invoice would be defined as an invoice issued, transmitted and received in a structured format that enables electronic processing. Paper or pdf invoices would be considered as other invoices.

31 Jul 2023 at 11:22 am
1 min
Published by:
Daniƫlle van der Meulen-Idema
Sr. VAT Specialist
eInvoicing & (real-time) transactional VAT Reporting
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