Germany Updates E-Invoice Archiving Rules Ahead of 2025 Mandate

Germany updated its GoBD bookkeeping rules on July 14, 2025, to align with the new B2B e-invoicing mandate effective from January 1, 2025, clarifying how structured electronic invoices must be stored for tax purposes. Businesses are now only required to archive the XML portion of e-invoices, including in hybrid formats like ZUGFeRD, provided it can be rendered readable upon request.