Public Germany Author: Kristina Dosen
The mandatory implementation of electronic invoicing (e-invoicing) in Germany has been deferred to 2026. This extension provides a substantial period for companies in the B2B sector to adapt to the upcoming changes. The initial plan required all companies to switch to e-invoices by 2026. However, recognising the challenges and the need for a smoother transition, the authorities have decided to postpone the mandatory introduction. From January 1, 2025, companies will be obligated to have the capability to receive and process e-invoices. This is a crucial step towards full implementation, ensuring that the infrastructure and protocols are in place a year before the complete switch.

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Interestingly, most companies will retain the option to issue invoices in traditional paper formats or other electronic forms until the end of 2026. This flexibility is particularly beneficial for those still in the process of digitising their operations. Small businesses, often the backbone of the economy, have been given special consideration. Those with a total turnover of less than €800,000 in the previous calendar year can continue their current invoicing practices until the end of 2027. This extended deadline is a relief for smaller entities, allowing them to manage the transition without disrupting their financial flow.


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