Electronic invoicing guide
Germany
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post – Audit
Obligatory
B2G: Mandatory
B2B: Voluntary
Authority
The German Federal Ministry of Finance (BMF)
Platform
Peppol
Local states systems
Format
B2G: Xrechnung, Peppol BIS
B2B: N/A
Storage time
10 years
Reporting
This country does not require reporting.
Upcoming legislative changes
The German government has published the preliminary version of the regulations that will govern B2B e-invoicing in the country. The timetable would be as follows:
01/01/2025
Priority for paper invoices no longer applies and any company can send electronic invoices. During the first year, paper invoices are allowed. Other e-invoicing formats (PDF, etc.) can only be sent with the recipient’s consent.
01/01/2026
Companies with sales of more than 800 million euros in the last year must send B2B e-invoices. Companies with sales of less than 800 million euros in the last year can continue to send other invoices as usual (paper, PDF, etc.).
01/01/2027
All companies must send B2B e-invoices. EDI processing is still allowed.
01/01/2028
All companies must send B2B e-invoices.
The publication of the regulation to formalize the obligations and the implementation timetable is still pending.
Links of Interest
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