Germany is preparing for a major shift to e-invoicing in the coming years, with several key deadlines and requirements to be aware of. There are several timelines, depending on the type of company.
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E-invoicing in Germany: timeline and landscape
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Germany
Author: Kristina Dosen
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Fiscal subject related
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984
Content accuracy validation date:
22.01.2024
Content accuracy validation time:
09:29h
The first milestone is January 1, 2025, when paper invoices will start being phased out. Declining e-invoices will no longer be possible, and companies will have to accept electronic invoices in the CEN norm 16931 formats, which have different XML structures. Paper invoices will still be allowed with limitations. Further regulation will have to be implemented before this date to facilitate the transition.
The next deadline is January 1, 2027, when larger companies with an annual revenue of more than €800,000 will have to send electronic invoices as well as receive them. This will apply to all B2B transactions in Germany.
The final deadline is January 1, 2028, when the B2B mandate will cover all companies, regardless of their size or revenue. They will have to use the CEN norm 16931 format for both sending and receiving electronic invoices.
Germany is also planning to introduce a digital reporting system similar to those in other European countries. This system, called the Continuous Transaction Control system, will monitor both domestic and cross-border invoices.
The CEN norm 16931 will play a central role in this transition. Permissible formats will include the X-Rechnung, the official German government invoicing format. Its compatibility with Peppol Bis messages, especially in the latest version, ensures continuous interoperability with all other formats.
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