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
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General subject related
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349
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.
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