One Step Closer to E-invoicing in Germany

The Bundestag adopted the recommended resolution for the Growth Opportunities Act (“Wachstumschancegesetz”) on February 23, 2024, which will introduce significant changes in the area of electronic invoicing. However, the Bundesrat must approve the law to enter into force finally. The next meeting is scheduled for March 22, 2024.

Previously, a Mediation Committee between the Parliament’s Bundestag and Bundesrat was tasked with settling the final shape of the strongly contested legislation.

The Draft Law envisages the introduction of mandatory e-invoicing between 2025 and 2028. The phased introduction would start with structured e-Invoices, becoming the default invoices to be issued. Paper invoices and other electronic invoices, including unstructured  (subject to the recipient's acceptance), will still be possible to issue for two years. The phased rollout will continue for another year for taxpayers not reaching the turnover threshold of 800 000 EUR, as well as for EDI messages not compliant with the European Norm (EN 16391).

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