E-invoicing in Germany: B2B mandate timeline for implementation

27-03-2024 | 2 lecture minimale | conformité des entreprises au gouvernement, Préparation fiscale et d'audit

27th March 2024

Germany recently joined the bandwagon of implementing B2B e-invoicing in the country. The recent developments in the country’s legislative landscape have given rise to the topic of B2B e-invoicing in Germany at the forefront. Germany’s upper and lower Parliament houses, Bundesrat and Bundestag, respectively, have been engaged in several, in-depth discussions, for finalising the direction, implementation, and more for B2B electronic invoicing in the country. Although it culminated in a meeting of February 2024 by the Mediation Committee, who are tasked with establishing a consensus on the mandate, the timeline propositions were recently decided.

The Mediation Committee’s considerations and planning have resulted in a timeline proposition. As a matter of fact, the proposition aligns with the objectives and expectations set forth by the current discourse on the mandate for e-invoicing in Germany. Although it is pending official approval, the proposed timeline is as follows –

  • 1st January 2027: Companies with an annual turnover of more than 800,000 euros to have mandatory e-invoicing.
  • 1st January 2028: Implementation of mandatory B2B e-invoicing for all the remaining taxpayers.

While the timeline needs to be officially approved and authorised, the Mediation Committee is scheduled to gather again in late March 2024. This meeting includes further discussions on refining the strategy for the B2B mandate for e-invoicing in Germany, gesturing a commitment to the evolving fiscal framework in the digital age within the country.

In the interim, Germany has finalised and authorised the Growth Opportunities Act, establishing mandatory B2B e-invoicing for domestic transactions. As per the said act, all businesses that are under scope should be able to receive electronic invoices, compliant with the EN 16931 standard, by January 2025. Moreover, the Growth Opportunities Act also mandates that by January 2028, businesses must issue structured invoices in accordance with the same EN 16931 standard.

As the digitally advanced electronic invoicing and reporting landscape keeps evolving, you can expect regular updates on its mandates, regulations, and so on, irrespective of the country. For e-invoicing in Germany and global updates, stay tuned with us here!