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Germany

General information

Germany is set to introduce mandatory e-invoicing for B2B transactions in a phased approach starting in 2025. From January 1, 2025, all companies must be capable of receiving e-invoices in formats compliant with the EN 16931 standard, such as XRechnung or ZUGFeRD. The obligation to issue e-invoices will commence in 2027 for companies with an annual turnover exceeding EUR 800,000, and by 2028, it will extend to all enterprises.

E-invoices must be issued in a structured electronic format, as PDF files will no longer qualify as electronic invoices. Additionally, a real-time reporting system under ViDA is expected to be implemented by 2030 or 2032. The adoption of e-invoicing will enhance Germany's ability to monitor tax compliance while aligning with EU standards.

The e-invoicing process in Germany:

  • Invoice creation: Invoices must be generated in formats compliant with the EN 16931 standard, such as XRechnung or ZUGFeRD. Hybrid PDF/A3 formats with embedded XML are allowed, but plain PDFs without structured data will no longer be accepted.
  • Submission: E-invoices will be sent directly to recipients via e-mail, electronic interfaces, or customer portals. The obligation for all companies to receive e-invoices takes effect on January 1, 2025.
  • Validation: Submitted invoices will be verified for compliance with EN 16931 requirements and VAT regulations. For hybrid formats, the structured data portion (XML) must take precedence over the visual representation.
  • Processing: E-invoices will be integrated into company and tax systems for efficient processing, VAT reporting, and ensuring regulatory compliance.
  • Archiving: All e-invoices must be archived for a minimum of 10 years in line with German tax law. Companies providing VAT-exempt services are also required to store e-invoices in compliance with these regulations.

     

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