General subject related
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: Procedure in Case of POS or Cash Register Failure

In Germany, if a POS or cash register fails, businesses must follow strict procedures set out in §146 AO, §146a AO, the KassenSichV, and AEAO. The preferred solution is to switch to another TSE-compliant system, but if none is available, continuous handwritten records must be kept, and the outage fully documented with supporting evidence. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Published New E-Invoicing Guideline Linking VAT Law to EU Standard

Germany has released a new e-invoicing guideline that maps the legal requirements of the VAT Act (UStG) to the EU standard EN 16931, ensuring structured compliance and interoperability. Developed by XStandards Einkauf, FeRD, and AWV, the guideline provides businesses and software providers with a practical tool to guarantee that e-invoices meet all mandatory VAT information requirements. A new gui... Read more
Germany: Deutsche Fiskal Released a New Update of the FCC

The latest update of the Fiskal Cloud Connector (FCC version 4.2.2) is now available for download. More information is given as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Amends the Application Decree to the Tax Code – AEAO

On September 1, 2025, Germany’s Federal Ministry of Finance issued a BMF letter amending the Application Decree to the Tax Code (AEAO), updating rules on bookkeeping, electronic recording systems with TSE, and document retention. The changes align references with the July 14, 2025 GoBD update, ensuring consistency with Germany’s new mandatory e-invoicing system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: Rounding Rules in Tax Invoices

Germany follows strict VAT invoice rounding rules under the UStAE, requiring tax amounts to be shown to the cent and rounded down if the next digit is 4 or less, or up if it is 5 or more. While EN 16931 allows flexibility in rounding methods, Germany mandates this specific approach to ensure consistency in tax calculations. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: Is a QR Code Enough Instead of a Paper Receipt?

Germany’s Higher Administrative Court of Lüneburg asked the ECJ to decide whether a QR code can replace a paper receipt from weighing scales, challenging the long-held view that only printed paper meets legal standards. The case could redefine receipt rules under EU law, focusing on whether digital formats still guarantee transparency, legibility, and customer protection. In August 2025, the Highe... Read more
Germany: Court Rejects Fast-Food VAT Allocation Method

Germany’s Federal Fiscal Court ruled that fast-food chains cannot use the “food-and-paper” method to allocate VAT on discounted menus, as it can inflate the price of drinks beyond their standalone value. The court emphasized that while companies may choose their allocation method, it must reasonably reflect economic reality. Read more