GERMANY
E-INVOICING
Latest update Dec 31st , 2024
On this page you will learn more on e-Invoicing in Germany
Delve into the compliance standards, unravel the e-Invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current e-Invoicing and e-Reporting obligations.
Status: 🟢 Live
On March 22, 2024, the German Federal Council approved the Growth Opportunities Act, which includes a compulsory plan for the implementation of electronic invoicing
Covered by DT: 🟢 Yes
Scope
B2B eInvoicing for taxable persons established in Germany
Adoption timeline
- Jan 2025: buyers are obliged to be able to receive e-invoices EN-compliant (without buyer consent)
- Jan 2027: businesses with turnover > EUR 800k are no longer allowed to issue non-EN-compliant invoices
- Jan 2028: remaining businesses
Model
INTEROPERABILITY MODEL
Format
EN-compliant format or ZUGFeRD 2.0 and xRechnung
Archiving
It is mandatory to store the invoice for 8 years
Current situation
B2G eInvoicing
From April 18, 2019, Business-to-Government (B2G) invoicing has been mandated in compliance with the European Directive 2014/55/EU according to the following timeline
- April 18th, 2019: B2G e-invoicing mandatory for receiving at national level.
- April 18th, 2020 : B2G e-invoicing mandatory for receiving at regional and communal level.
- November 27th, 2020: B2G e-invoicing mandatory for sending at federal level.
The used format is XRechnung, while there is different exchange platforms, both at a national (ZRE and OZG RE platforms) and a federal level.
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