Starting January 1, 2025, e-invoicing is mandatory for all domestic B2B transactions in Germany as part of the Growth Opportunities Act. Only structured electronic formats like XRechnung and ZUGFeRD (v2.0.1+) are accepted, and businesses must be able to receive and process these invoices without requiring recipient consent. Companies must update their invoicing systems to comply or risk penalties, as this shift aims to streamline tax reporting and enhance transparency.
Reminder: Germany Introduced Mandatory e-Invoicing for Domestic B2B Transactions
Public
Germany
Author: Ivana Picajkić
Category:
General subject related
Views:
1075
Content accuracy validation date:
10.04.2025
Content accuracy validation time:
08:07h
As of January 1, 2025, electronic invoicing became mandatory for all business-to-business (B2B) transactions between companies based in Germany. This change is part of Germany’s Growth Opportunities Act and aims to modernize, digitize, and simplify tax reporting.
E-invoicing became the default: Paper and PDF invoices will no longer be accepted for domestic B2B transactions.
Only structured electronic invoices that can be automatically processed are allowed.
Accepted formats include XRechnung and ZUGFeRD (version 2.0.1 or higher), both of which meet the European standard EN 16931.
Consent from the recipient is no longer needed, but all companies must be able to receive and process e-invoices.
Who is affected by these changes?
- All businesses operating in Germany that issue or receive B2B invoices,
- Companies must have their registered office, management, or a permanent establishment in Germany,
- Exceptions:
-Invoices under €250,
-Some tax-exempt services (e.g. certain healthcare or education services),
-Small businesses are exempt from issuing e-invoices, but they must still be able to receive and process them.
Main requirements:
- E-invoices must be issued within six months of providing a service,
- Invoices must be machine-readable, meaning structured data like XML,
- A human-readable PDF can be included (in hybrid formats like ZUGFeRD), but it’s optional,
- Invoices can be delivered via email, secure portals, or electronic interfaces.
Companies that fail to issue compliant e-invoices may face fines from the tax authorities. It’s essential to ensure that internal systems and processes are updated before the deadline.
What should businesses do now?
- Review invoicing systems to ensure they support EN 16931-compliant formats (like XRechnung or ZUGFeRD),
- Implement infrastructure to receive and process e-invoices automatically,
- Work with solution providers (e.g. SEEBURGER) to meet technical and legal requirements in time.
Mandatory e-Invoicing is a key step in the digital transformation of accounting in Germany. It reduces paperwork, lowers errors, speeds up payment processing, and improves tax transparency.
Other news from Germany
Germany: Guidance on Taxpayer Rights and Duties During External Audits
Germany
Author: Ivana Picajkić
A new guidance issued by Germany’s Federal Ministry of Finance, effective 1 January 2025, replaces the 2013 instructions and clarifies taxpayers’ rights and cooperation duties during external tax audits, with the document now required to be attached to audit orders. Taxpayers must support audits by providing records, data access, workspace, and knowledgeable staff, while auditors must identify themselves, respect taxpayer rights, and conduct audits fairly, including in the taxpayer’s favor. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany: Mandatory e-Invoicing is Coming – 2026 is the Key Preparation Year
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany is fundamentally transforming invoicing by introducing mandatory B2B e-invoicing, requiring companies to receive e-invoices from 2025 and to issue structured, EN 16931-compliant e-invoices from 2027 under the amended German VAT Act. As a result, 2026 is the key preparation year for businesses to upgrade systems, align processes with partners, and ensure compliance while laying the groundwo... Read more
BSI Enables Faster Software Updates Without Recertification
Public
Germany
Author: Ištvan Božoki
Germany
Author: Ištvan Božoki
The German Federal Office for Information Security (BSI) will pilot a new TR-03185 “Secure Software Lifecycle” certification from February 2026 that keeps certified software compliant after updates without re-certification by certifying secure development processes, enabling faster releases, less administrative burden, and sustained trust. The German Federal Office for Information Security (BSI) i... Read more
Germany: Deutsche Fiskal Announces FCC 4.4.0 Release and System Updates for February 2026
Germany
Author: Ivana Picajkić
Deutsche Fiskal announced a February 2026 rollout of FCC version 4.4.0, mandatory system upgrades, and related technical changes, including new TSE selection options (initially test-only) and required authentication adjustments for customers upgrading from older FCC versions. All FCC DC installations will be upgraded during February 2026, February invoices will be temporarily issued from a fiskaly email address, and customers must ensure payments are made to the updated Commerzbank account. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Publishes New VAT Return and Prepayment Forms for 2026
Germany
Author: Ivana Picajkić
Germany has published new legally binding VAT return and advance-payment forms for 2026, released on 29 December 2025 and mandatory for all VAT filings via ELSTER. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Publishes Its Electronic Business Address (GEBA)
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more