Electronic Invoicing in Germany is part of the broader context of countries in the European Union participating in the introduction of e-invoicing.
The German system is based on a number of particular characteristics, both in terms of the model currently in force for B2G, which does not provide for a centralised platform but for various modalities depending on the state, and in terms of the various steps planned for the introduction of B2B e-invoices.
As of 1 January 2025, in fact, all companies will have to be enabled to receive e-bills only, with e-bills being issued on a voluntary basis.
On 1 January 2027 all companies with an annual turnover of more than EUR 800,000 will be obliged to issue electronic invoices, before the general extension to all German companies, scheduled for 1/1/2028.
In addition, e-invoices have to comply with the European standard EN16931 and the expected formats are XRechnung (implemented with CII or UBL2.1) or the hybrid form ZUGFeRD (PDF/A + CII). Both are compatible with the PEPPOL BIS 3.0 specification
Finally, standard digital storage of invoices is expected to be for 10 years.
For more information, visit The Invoicing Hub website.