If receiving and processing e-invoices is enshrined in law, companies in stage 2 will only be allowed to send invoices digitally.
01.03.2024,
10:00
Clock
Reading time: 15 mins.
Von
- Andreas Pelekies
- Jochen Stark
A domestic German e-invoicing requirement between companies (business-to-business, B2B) is to come through a change to the VAT Act, which is anchored in the Growth Opportunities Act. According to Gerhard Schmidt from rechnungstausch.org, the essential content of the upcoming B2B e-invoicing requirement is “known and undisputed, even if individual details change”. In addition, says Schmidt, an “early start is permitted and advantageous.”
Our introductory e-invoice article presented the current status and the broader framework and presented tools that are important for receiving and checking these invoices (visualization tools and validators). As of January 2024, the obligation to receive B2B e-invoices should come as early as 2025. However, 2025 for the reception obligation has not yet been set in stone; the law is in the mediation committee between the Bundestag and the Bundesrat. The latter advocates a postponement of two years to 2027.
This e-invoicing article covers creating structured electronic invoices. From 2026 (also as of January 2024) everyone who wants to receive money for their services from German corporate customers must be able to do this. In principle, this is already possible today, because the existing solution called Factur-X/ZUGFeRD (Central User Guides of the Forum for Electronic Invoicing Germany) has finally found its problem.