Germany: what are the deadlines for electronic invoicing?

When does electronic invoicing become mandatory in Germany?

B2B electronic invoicing is being gradually made mandatory in Germany¹. Since 1 January 2025, companies established in Germany must be able to receive electronic invoices. Transitional periods are provided for the issuance of invoices.

Which companies are affected by electronic invoicing in Germany?

The reform mainly concerns domestic B2B transactions carried out between companies established in Germany. The companies concerned must gradually adapt their invoicing systems and processes to the new requirements.

They must in particular be able to:

• receive electronic invoices;
• issue invoices in a structured format;
• automatically process invoicing data;
• ensure their electronic storage in accordance with the applicable requirements.

Which electronic invoice formats are used in Germany?

Electronic invoices must in particular comply with the European standard EN 16931. The two main formats used in Germany are:

• XRechnung: a structured XML format designed for automated data processing;
• ZUGFeRD: a hybrid format combining a PDF document and structured XML data.

A simple PDF sent by email therefore does not, on its own, meet the definition of a structured electronic invoice.

What are the main requirements, exceptions and archiving rules in Germany?

Mandatory electronic invoicing in Germany mainly concerns domestic B2B transactions carried out between two companies established in Germany. Invoices must be issued in a structured electronic format compliant with the European standard EN 16931³, such as XRechnung or hybrid ZUGFeRD, in order to enable their electronic processing.

However, certain transactions benefit from exceptions:

Companies must also comply with specific archiving obligations. Electronic invoices must be retained for 8 years and the structured part of the invoice must be preserved intact in its original format, in order to guarantee the integrity and usability of the data throughout the legal retention period.

How should companies prepare for the upcoming deadlines?

The companies concerned must anticipate changes to their electronic invoicing processes by checking in particular:

1. The transactions covered by the obligation;
2. The ability of their tools to receive and process electronic invoices;
3. The compatibility of their ERP or invoicing software with the required formats;
4. The methods of issuing and transmitting invoices;
5. The applicable electronic archiving rules.

A VAT and invoicing flow audit also makes it possible to identify upstream any compliance risks and the adaptations required for the transition to electronic invoicing.

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Experts en TVA, douane et réglementation internationale

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Sources:

1. Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025 (in German) ↩︎
2. Die wichtigsten steuerlichen Änderungen 2025 (in German) ↩︎
3. Einführung der obligatorischen elektronischen Rechnung bei Umsätzen zwischen inländischen Unternehmern ab dem 1. Januar 2025 (pdf in German) ↩︎