Update German eInvoicing

The German Federal Council has rejected the new draft which contained the rules for mandatory electronic invoicing for B2B transactions taxable in Germany if both supplier and customer are resident in Germany.

As the eInvoicing rules are unlikely to change, it is expected that the proposal on electronic invoicing will apply as from 2025. However, due to the transitional provisions most German businesses will be in scope as from 2027. But the receipt of eInvoices might already kick in in 2025. In 2025 and 2026, paper invoices and other electronic invoices (the latter still only with the consent of the invoice recipient) will continue to be permitted, in addition to eInvoices.

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29 Nov 2023 at 11:32 am
1 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist
VAT Reporting Back to newsroom
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