Fiscal subject related
Germany is simplifying its e-invoicing systems by merging its two federal platforms, ZRE and OZG-RE, into one (OZG-RE) by the end of 2025. The transition started in May 2025 and is being rolled out in two phases, with ZRE being phased out completely by year-end.
Meanwhile, Germany is also preparing for a phased introduction of mandatory B2B e-invoicing, starting 1 January 2025. This includes:
- From 2025, all businesses must be able to receive EN 16931-compliant e-invoices.
- Issuing e-invoices remains voluntary during a transitional period, but buyer consent is required for non-standard formats like EDI.
- From 2027, businesses with over €800,000 in turnover must issue only structured e-invoices.
- By 2028, all companies, including small businesses, must adopt e-invoicing. Paper and unstructured formats will no longer be allowed.
Other important changes:
- A new version of ZUGFeRD 2.3 was released in May 2025 to support these reforms.
- The invoice storage period increases to 8 years starting in 2025.
- Businesses under the small business scheme don’t have to issue EN-standard invoices but must still be able to receive them.
- No grace period will be given for being able to receive e-invoices; all companies must be ready by 1 January 2025.
- Invoices under €250 are exempt from the full e-invoicing requirements.
Germany’s goal is to modernize its invoicing system, close VAT gaps, and simplify compliance through standardization and digitalization.
Other news from Germany
Germany to Merge E-Invoicing Platforms and Mandate B2B E-Invoices by 2028

Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-RE platform by the end of 2025 and phasing in a B2B e-invoicing mandate through 2028. All businesses must be able to receive structured EN 16931-compliant e-invoices from 2025, with issuing requirements applying to larger companies in 2027 and to all in 2028, replacing paper invoices. Read more
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Already subscriber? LoginNew document was uploaded: Q&A from the webinar: Germany's cash register rules: reporting mandate and TSE certificate

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