{"id":224635,"date":"2026-10-09T12:51:31","date_gmt":"2026-10-09T10:51:31","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=224635"},"modified":"2026-10-09T12:51:35","modified_gmt":"2026-10-09T10:51:35","slug":"alemanha-quais-sao-os-prazos-da-faturacao-eletronica","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/pt-pt\/alemanha-quais-sao-os-prazos-da-faturacao-eletronica\/","title":{"rendered":"Alemanha: quais s\u00e3o os prazos da fatura\u00e7\u00e3o eletr\u00f3nica?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-lgttu\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-lgttu \"><div class=\"eb-flex-container eb-flex-container-lgttu\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-1 wp-block-paragraph\" style=\"color:#00add6\"><strong>O essencial em resumo:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\"><strong>Desde 1 de janeiro de 2025<\/strong>, as empresas estabelecidas na Alemanha devem estar em condi\u00e7\u00f5es de <strong>receber faturas eletr\u00f3nicas<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\"><strong>A partir de 1 de janeiro de 2027<\/strong>, a obriga\u00e7\u00e3o de emiss\u00e3o incidir\u00e1 nomeadamente sobre as empresas que realizem mais de <strong>800 000 \u20ac de volume de neg\u00f3cios anual<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\"><strong>A partir de 1 de janeiro de 2028<\/strong>, a obriga\u00e7\u00e3o de emiss\u00e3o de faturas eletr\u00f3nicas B2B ser\u00e1 <strong>generalizada \u00e0s empresas abrangidas<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\">As faturas eletr\u00f3nicas devem respeitar a <strong>norma europeia EN 16931<\/strong>, com nomeadamente os formatos <strong>XRechnung e ZUGFeRD<\/strong> utilizados na Alemanha.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quando \u00e9 que a fatura\u00e7\u00e3o eletr\u00f3nica se torna obrigat\u00f3ria na Alemanha?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>fatura\u00e7\u00e3o eletr\u00f3nica B2B \u00e9 progressivamente tornada obrigat\u00f3ria na Alemanha<\/strong><sup data-fn=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\" class=\"fn\"><a href=\"#7fe5a654-9dc2-41dd-8174-1287c7ac6ade\" id=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade-link\">1<\/a><\/sup>. Desde 1 de janeiro de 2025, as empresas estabelecidas na Alemanha devem estar em condi\u00e7\u00f5es de receber faturas eletr\u00f3nicas. Est\u00e3o previstos per\u00edodos transit\u00f3rios para a emiss\u00e3o das faturas.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Data<\/th><th>Principal obriga\u00e7\u00e3o<\/th><\/tr><tr><td><strong>1 de janeiro de 2025<\/strong><\/td><td>As empresas devem poder receber faturas eletr\u00f3nicas<\/td><\/tr><tr><td><strong>1 de janeiro de 2027<\/strong><\/td><td>Obriga\u00e7\u00e3o de emiss\u00e3o para as empresas que ultrapassem <strong>800 000 \u20ac de volume de neg\u00f3cios anual<\/strong><sup data-fn=\"17cf6005-cb14-4663-8fd7-23ec9887ff5a\" class=\"fn\"><a href=\"#17cf6005-cb14-4663-8fd7-23ec9887ff5a\" id=\"17cf6005-cb14-4663-8fd7-23ec9887ff5a-link\">2<\/a><\/sup><\/td><\/tr><tr><td><strong>1 de janeiro de 2028<\/strong><\/td><td>Generaliza\u00e7\u00e3o da obriga\u00e7\u00e3o de emiss\u00e3o de faturas eletr\u00f3nicas B2B<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Que empresas s\u00e3o abrangidas pela fatura\u00e7\u00e3o eletr\u00f3nica na Alemanha?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A reforma abrange principalmente as <strong>transa\u00e7\u00f5es B2B dom\u00e9sticas realizadas entre empresas estabelecidas na Alemanha<\/strong>. As empresas abrangidas devem adaptar progressivamente os seus sistemas e processos de fatura\u00e7\u00e3o \u00e0s novas exig\u00eancias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Devem, nomeadamente, ser capazes de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>receber faturas eletr\u00f3nicas;<\/li>\n\n\n\n<li>emitir faturas num formato estruturado;<\/li>\n\n\n\n<li>tratar automaticamente os dados de fatura\u00e7\u00e3o;<\/li>\n\n\n\n<li>assegurar a sua conserva\u00e7\u00e3o eletr\u00f3nica em conformidade com as exig\u00eancias aplic\u00e1veis.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-su2ln\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-su2ln \"><div class=\"eb-notice-wrapper eb-notice-su2ln\" data-id=\"eb-notice-su2ln\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\"><strong>A ler tamb\u00e9m<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><a href=\"https:\/\/www.asd-int.com\/en\/germany-electronic-invoicing-in-the-public-sector-soon-compulsory\/\">Alemanha: a fatura\u00e7\u00e3o eletr\u00f3nica no setor p\u00fablico em breve obrigat\u00f3ria<\/a> (em ingl\u00eas)<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Que formatos de fatura eletr\u00f3nica s\u00e3o utilizados na Alemanha?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As faturas eletr\u00f3nicas devem, nomeadamente, ser conformes \u00e0 <strong>norma europeia EN 16931<\/strong>. Os dois principais formatos encontrados na Alemanha s\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>XRechnung<\/strong> : um formato XML estruturado destinado ao tratamento automatizado dos dados;<\/li>\n\n\n\n<li><strong>ZUGFeRD<\/strong> : um formato h\u00edbrido que associa um documento PDF e dados XML estruturados.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Um simples PDF enviado por e-mail n\u00e3o corresponde, por si s\u00f3, \u00e0 defini\u00e7\u00e3o de uma fatura eletr\u00f3nica estruturada.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quais s\u00e3o as principais exig\u00eancias, exce\u00e7\u00f5es e regras de arquivo na Alemanha?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A fatura\u00e7\u00e3o eletr\u00f3nica obrigat\u00f3ria na Alemanha abrange principalmente as <strong>transa\u00e7\u00f5es B2B nacionais realizadas entre duas empresas estabelecidas na Alemanha<\/strong>. As faturas devem ser emitidas num <strong>formato eletr\u00f3nico estruturado conforme \u00e0 norma europeia EN 16931<\/strong><sup data-fn=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\" class=\"fn\"><a href=\"#2c7bc7ef-b629-468c-9855-aa1e225b3c5b\" id=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b-link\">3<\/a><\/sup>, como a <strong>XRechnung<\/strong> ou a <strong>ZUGFeRD em vers\u00e3o h\u00edbrida<\/strong>, de forma a permitir o seu tratamento eletr\u00f3nico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Algumas opera\u00e7\u00f5es beneficiam, no entanto, de exce\u00e7\u00f5es:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Situa\u00e7\u00e3o<\/th><th>Exce\u00e7\u00e3o<\/th><\/tr><tr><td><strong>Opera\u00e7\u00f5es isentas<\/strong><\/td><td>Opera\u00e7\u00f5es isentas de IVA nos termos do <strong>\u00a7 4 n.\u00ba 8 a 29 UStG<\/strong><\/td><\/tr><tr><td><strong>Faturas de baixo valor<\/strong><\/td><td>Faturas de valor inferior ou igual a <strong>250 \u20ac<\/strong>, em conformidade com o \u00a7 33 UStDV<\/td><\/tr><tr><td><strong>T\u00edtulos de transporte<\/strong><\/td><td>T\u00edtulos de transporte de passageiros referidos no <strong>\u00a7 34 UStDV<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">As empresas devem igualmente respeitar <strong>obriga\u00e7\u00f5es de arquivo espec\u00edficas<\/strong>. As faturas eletr\u00f3nicas devem ser conservadas durante <strong>8 anos<\/strong> e a parte estruturada da fatura deve ser preservada <strong>intacta no seu formato de origem<\/strong>, de forma a garantir a integridade e a explorabilidade dos dados durante toda a dura\u00e7\u00e3o legal de conserva\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Como devem as empresas preparar-se para os pr\u00f3ximos prazos?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As empresas abrangidas devem antecipar a evolu\u00e7\u00e3o dos seus processos de fatura\u00e7\u00e3o eletr\u00f3nica, verificando nomeadamente:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>As opera\u00e7\u00f5es abrangidas<\/strong> pela obriga\u00e7\u00e3o;<\/li>\n\n\n\n<li><strong>A capacidade das suas ferramentas<\/strong> para receber e tratar faturas eletr\u00f3nicas;<\/li>\n\n\n\n<li><strong>A compatibilidade do seu ERP ou software de fatura\u00e7\u00e3o<\/strong> com os formatos exigidos;<\/li>\n\n\n\n<li><strong>As modalidades de emiss\u00e3o e de transmiss\u00e3o<\/strong> das faturas;<\/li>\n\n\n\n<li><strong>As regras de arquivo eletr\u00f3nico<\/strong> aplic\u00e1veis.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Uma <strong><a href=\"https:\/\/www.asd-int.com\/pt-pt\/auditoria-de-iva-antes-da-entrada-em-vigor-do-e-invoicing\/\">auditoria de IVA e dos fluxos de fatura\u00e7\u00e3o<\/a> <\/strong>permite igualmente identificar antecipadamente os eventuais riscos de conformidade e as adapta\u00e7\u00f5es necess\u00e1rias \u00e0 passagem para a fatura\u00e7\u00e3o eletr\u00f3nica.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-o9fzh\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-o9fzh \"><div class=\"eb-cia-wrapper eb-call-to-action-o9fzh\" data-icon=\"\"><div class=\"eb-cia-text-wrapper\"><h3 class=\"eb-cia-title\"><strong>Realiza opera\u00e7\u00f5es na Alemanha?<\/strong> <\/h3><p class=\"eb-cia-description\"><strong><a href=\"https:\/\/www.asd-int.com\/pt-pt\/nossos-servicos-na-alemanha\/\">Descubra os nossos servi\u00e7os na Alemanha<\/a><\/strong> e beneficie do acompanhamento dos nossos especialistas para garantir as suas obriga\u00e7\u00f5es fiscais e regulamentares.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/pt-pt\/contacto\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contacte os nossos especialistas Alemanha ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"550\" height=\"550\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023.png\" alt=\"\" class=\"wp-image-159131 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023.png 550w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023-300x300.png 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023-150x150.png 150w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>Equipa editorial do ASD Group<\/strong><br><em>Especialistas em IVA, alf\u00e2ndegas e regulamenta\u00e7\u00e3o internacional<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">A equipa do ASD Group \u00e9 um coletivo de especialistas especializados. Cria e gere os artigos de blogue e as not\u00edcias dos nossos sites, com foco no IVA, nos impostos internacionais, nas opera\u00e7\u00f5es alfandeg\u00e1rias, na regulamenta\u00e7\u00e3o social e no com\u00e9rcio internacional. Com uma escrita clara e pedag\u00f3gica, torna os temas complexos e t\u00e9cnicos facilmente compreens\u00edveis e relevantes para as empresas.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/asd-group-int\/?lipi=urn%3Ali%3Apage%3Ad_flagship3_feed%3BQpqJJTGKSnqWk%2FoUk%2FiHkw%3D%3D\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Fontes:<\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/FAQ\/e-rechnung.html\" target=\"_blank\" rel=\"noreferrer noopener\">Fragen und Antworten zur Einf\u00fchrung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025<\/a> (em alem\u00e3o) <a href=\"#7fe5a654-9dc2-41dd-8174-1287c7ac6ade-link\" aria-label=\"V\u00e1 para a refer\u00eancia 1 das notas de rodap\u00e9\">\u21a9\ufe0e<\/a><\/li><li id=\"17cf6005-cb14-4663-8fd7-23ec9887ff5a\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Steuern\/das-aendert-sich-2025.html\" target=\"_blank\" rel=\"noreferrer noopener\">Die wichtigsten steuerlichen \u00c4nderungen 2025<\/a> (em alem\u00e3o) <a href=\"#17cf6005-cb14-4663-8fd7-23ec9887ff5a-link\" aria-label=\"V\u00e1 para a refer\u00eancia 2 das notas de rodap\u00e9\">\u21a9\ufe0e<\/a><\/li><li id=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&amp;v=3\" target=\"_blank\" rel=\"noreferrer noopener\">Einf\u00fchrung der obligatorischen elektronischen Rechnung bei Ums\u00e4tzen zwischen inl\u00e4ndischen Unternehmern ab dem 1. Januar 2025<\/a> (pdf em alem\u00e3o) <a href=\"#2c7bc7ef-b629-468c-9855-aa1e225b3c5b-link\" aria-label=\"V\u00e1 para a refer\u00eancia 3 das notas de rodap\u00e9\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Quando \u00e9 que a fatura\u00e7\u00e3o eletr\u00f3nica se torna obrigat\u00f3ria na Alemanha? A fatura\u00e7\u00e3o eletr\u00f3nica B2B \u00e9 progressivamente tornada obrigat\u00f3ria na Alemanha. Desde 1 de janeiro&#8230;<\/p>\n","protected":false},"author":36,"featured_media":224634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":"[{\"content\":\"<a href=\\\"https:\\\/\\\/www.bundesfinanzministerium.de\\\/Content\\\/DE\\\/FAQ\\\/e-rechnung.html\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Fragen und Antworten zur Einf\\u00fchrung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025<\\\/a> (em alem\\u00e3o)\",\"id\":\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.bundesfinanzministerium.de\\\/Content\\\/DE\\\/Standardartikel\\\/Themen\\\/Steuern\\\/das-aendert-sich-2025.html\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Die wichtigsten steuerlichen \\u00c4nderungen 2025<\\\/a> (em alem\\u00e3o)\",\"id\":\"17cf6005-cb14-4663-8fd7-23ec9887ff5a\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.bundesfinanzministerium.de\\\/Content\\\/DE\\\/Downloads\\\/BMF_Schreiben\\\/Steuerarten\\\/Umsatzsteuer\\\/Umsatzsteuer-Anwendungserlass\\\/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&v=3\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Einf\\u00fchrung der obligatorischen elektronischen Rechnung bei Ums\\u00e4tzen zwischen inl\\u00e4ndischen Unternehmern ab dem 1. Januar 2025<\\\/a> (pdf em alem\\u00e3o)\",\"id\":\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\"}]"},"categories":[377,3604],"tags":[4399,4561],"pays":[1064],"class_list":["post-224635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-fiscal-pt-pt","tag-facturation-electronique","tag-faturacao-eletronica","pays-allemagne-pt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alemanha: fatura\u00e7\u00e3o eletr\u00f3nica, quais os prazos? | ASD Group<\/title>\n<meta name=\"description\" content=\"A Alemanha generaliza progressivamente a fatura\u00e7\u00e3o eletr\u00f3nica B2B. 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