According to the Federal Ministry of Finance, Germany plans to introduce a mandatory e-invoicing obligation for all B2B transactions on January 1, 2026. This means that all suppliers and buyers of goods or services in Germany will have to use e-invoices that comply with the European standard on e-invoicing (EN 16931) and the German national specifications (XRechnung or ZUGFeRD).
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Germany to introduce mandatory e-invoicing in 2026.
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
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1034
Content accuracy validation date:
14.09.2023
Content accuracy validation time:
08:37h
Starting January 1, 2026, this mandate would impact established taxpayers with fixed operations within Germany that engage in business-to-business (B2B) transactions. Under these new regulations, taxpayers would be required to both generate and receive electronic invoices for domestic transactions.
Germany's objective is to promote electronic invoicing as the standard practice within its jurisdiction while still allowing for the exchange of "other EDI invoices" with the consent of buyers. However, by January 1, 2028, Germany intends to enforce the exclusive use of EN-compliant electronic invoices for issuance and reception.
These measures taken by Germany represent significant strides toward automating the invoicing process, aligning with the future goals of the ViDA initiative.
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