Mandatory B2B Invoicing in Germany Coming Soon

The deadline for introducing the mandate proposed by German government is January 2025, but a gradual implementation is also being considered. The determination of the final solution will take place after obtaining views from the associations involved in the project, on whether the entry into force of the B2B e-invoicing obligation should be related to transaction amount thresholds, company size, or whether the best approach would be to initially make only receiving invoices mandatory.

Model of E-invoicing

The German government has not yet decided what model of electronic invoice exchange will be implemented, and is considering at this stage both a central and decentralized solution (similar to PDP in France), which is based on certified operators who will provide tax authorities with data related to invoices.

The definition of electronic invoices will be aligned with the EU Directive 2014/55, which means that only structured invoices will be considered electronic invoices. Electronic invoices will have to comply with the EU standard.

E-invoicing Solution

The German Ministry assures that the aim is to introduce one solution for both VIDA connected intracommunity transactions reporting as well as for the national solution.

There’s more you should know about e-invoicing in Germany – learn more about the new and upcoming regulations.