B2B e-invoicing update for Germany

Recent developments in Germany's legislative landscape have brought the topic of B2B e-invoicing mandates to the forefront. The Bundesrat and Bundestag, Germany's upper and lower houses of Parliament, respectively, have been engaged in discussions to finalize the direction of e-invoicing within the country. This culminated in a February 2024 meeting of the Mediation Committee, tasked with forging a consensus on the mandate. The proposed timeline is as follows.

The committee's deliberations have resulted in a proposal that aligns with the expectations set by the current discourse on Germany's e-invoicing mandate. The proposed timeline, pending official approval, is as follows:

January 1, 2027: Mandatory e-invoicing for companies with an annual turnover of more than 800,000 euros

January 1, 2028: Mandatory e-invoicing for all remaining taxpayers.

This timeline still needs to be officially ratified.

The Mediation Committee is scheduled to reconvene in late March 2024 to further refine the e-invoicing mandate strategy, signaling a commitment to evolving Germany's fiscal framework in the digital age.

Stay tuned for further developments on this evolving topic.