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 and processes
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 and documents
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