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
Reduced from 10 to 8 years (exceptions for certain documents).
Reporting and processes
This country does not require reporting.
Upcoming legislative changes
- January 1, 2025, e-invoicing will become the standard method of invoicing in the B2B environment but it will not be mandatory for all at that time. Companies must receive e-invoices compliant with EN 16931 by January 1, 2025. However, suppliers may continue to issue paper invoices for invoices in unstructured format and non-EN-compliant EDI invoices, provided that the buyer’s consent is given.
- January 1, 2027, companies with a prior year turnover of over €800,000.00 will no longer be allowed to issue invoices on paper or in unstructured electronic format; EN-compliant EDI invoices will still be possible if a bilateral agreement exists between the contracting parties.
- January 1, 2028, this obligation will be extended to all remaining companies.
Links of Interest and documents
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