What does the electronic invoicing obligation in Germany entail?
Posted: Mon Jan 06, 2025 5:50 am
After this first step at the end of 2022, the German Ministry of Finance announced in April 2023 the development of a plan for the introduction of B2B electronic invoicing in Germany . The proposal was submitted to a public consultation, which saw the participation of various stakeholders and which ended on May 8th.
The draft shared by the German Ministry contains a series of elements that hong kong whatsapp resource will have to be confirmed, therefore it is good to remember that both the proposed dates and the specific aspects that will have to characterize the electronic invoicing model are still under discussion and could undergo changes. We share below the main points of this proposal, which are useful to give an idea of the path taken by Germany.
More than just the details, the proposal developed contains not one, but several obligations:
The introduction of electronic invoicing in the B2B sector, initially planned to start in 2025 and now, according to the new proposal, postponed to 2026 ; it has not yet been established whether the switch off to electronic invoicing will occur for all companies at the same time, or whether the implementation will follow progressive stages, based on the size or turnover of the companies involved;
According to the new proposed scheme, companies that wish to do so will still be able to use electronic invoicing starting from 2025, anticipating the mandate; therefore, starting from the same date all companies must be able to receive electronic invoices;
The use of EDI will be possible until 2028
The introduction of an e-Reporting system , however, is planned for a later stage and therefore more delayed in time.
The desire to conform to the more general framework that is taking shape under the pressure of the European Union and also of the ViDA proposal clearly emerges, without forgetting the standards and models that are being consolidated: all this, with the intention of promoting interoperability and reducing the impacts as much as possible, especially on those companies that are approaching electronic invoicing for the first time.
The draft shared by the German Ministry contains a series of elements that hong kong whatsapp resource will have to be confirmed, therefore it is good to remember that both the proposed dates and the specific aspects that will have to characterize the electronic invoicing model are still under discussion and could undergo changes. We share below the main points of this proposal, which are useful to give an idea of the path taken by Germany.
More than just the details, the proposal developed contains not one, but several obligations:
The introduction of electronic invoicing in the B2B sector, initially planned to start in 2025 and now, according to the new proposal, postponed to 2026 ; it has not yet been established whether the switch off to electronic invoicing will occur for all companies at the same time, or whether the implementation will follow progressive stages, based on the size or turnover of the companies involved;
According to the new proposed scheme, companies that wish to do so will still be able to use electronic invoicing starting from 2025, anticipating the mandate; therefore, starting from the same date all companies must be able to receive electronic invoices;
The use of EDI will be possible until 2028
The introduction of an e-Reporting system , however, is planned for a later stage and therefore more delayed in time.
The desire to conform to the more general framework that is taking shape under the pressure of the European Union and also of the ViDA proposal clearly emerges, without forgetting the standards and models that are being consolidated: all this, with the intention of promoting interoperability and reducing the impacts as much as possible, especially on those companies that are approaching electronic invoicing for the first time.