Electronic Invoicing Approved and Mandatory for Companies Starting in 2025

Published: March 25, 2024

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After the Growth Opportunities Act, including the e-invoicing obligation, was sent to the mediation committee and a postponement of two years was discussed, it is now clear: electronic invoicing will be mandatory from 2025 as planned. On 22 March 2024, the Federal Council approved the corresponding draft law.

What does this mean?

From 1 January 2025, German companies will be obliged to issue e-invoices for taxable B2B transactions. This affects all companies based in Germany, including small businesses.

What is an electronic invoice?

From 1 January 2025, an electronic invoice is an invoice issued, transmitted and received in a structured electronic format that enables further electronic processing and complies with CEN format EN 16931 (Section 14 (1) sentences 3 and 4 UStG-E). Invoices in accordance with the XStandard and invoices in ZUGFeRD format from version 2.0.1 fulfil the planned requirements according to the BMF.

Are there any exceptions?

Only  invoices up to 250 euros and tickets are exempt. Transitional regulations in 2026 and 2027 only apply in certain cases and only if the invoice recipient agrees to the different procedure.

You can find more detailed information on the transitional periods and all the information collected on the upcoming e-invoicing obligation in our blog article: