


{"id":12592,"date":"2024-08-02T13:02:09","date_gmt":"2024-08-02T12:02:09","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12592"},"modified":"2024-08-21T11:54:34","modified_gmt":"2024-08-21T10:54:34","slug":"germany-progress-on-e-invoicing-legislation","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/","title":{"rendered":"Germany: progress on e-invoicing legislation"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><span style=\"font-weight: 400;\">The German Ministry of Finance (BMF) <\/span><b>has published the draft law on the German e-invoicing mandate<\/b><span style=\"font-weight: 400;\">, which will come into force on 1 January 2025. This document <\/span><b>contains a guide detailing the regulatory changes<\/b><span style=\"font-weight: 400;\"> introduced by the Growth Opportunities Act (<\/span><a href=\"https:\/\/www.recht.bund.de\/bgbl\/1\/2024\/108\/VO\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Wachstumschansengesetz<\/span><\/a><span style=\"font-weight: 400;\">) and practical guidance for businesses in Germany.<\/span><\/p>\n<h4><b>Key aspects of the guide\u00a0\u00a0<\/b><\/h4>\n<p><b>From 1 January 2025, businesses will have to be able to receive e-invoices<\/b><span style=\"font-weight: 400;\"> that comply with EN 16931. Initially, it will be sufficient to provide an email address to comply with this requirement, although they will also be able to use other distribution methods to receive e-invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The <\/span><b>obligation to issue electronic invoices will be implemented gradually during 2027 and 2028<\/b><span style=\"font-weight: 400;\">, allowing companies to adapt progressively to the new requirements.<\/span><\/p>\n<p><b>Invoices will have to be distributed electronically<\/b><span style=\"font-weight: 400;\">, either by e-mail, download or interface. It will not be legal to store the invoice on hardware and send it physically for download.<\/span><\/p>\n<h4><b>Practical guidelines<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The guide includes indications regarding the <\/span><b>proper storage of electronic invoices. It also clarifies the procedures for deducting input VAT<\/b><span style=\"font-weight: 400;\"> on e-invoices, providing businesses with the information they need to correctly manage their tax obligations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this regard, if a customer refuses to accept an e-invoice or is unable to receive it, the draft indicates that he is not entitled to an alternative invoice. <\/span><b>The supplier&#8217;s VAT obligations will be considered fulfilled, irrespective of the customer&#8217;s acceptance<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The <\/span><b>final document will be published in the fourth quarter of 2024<\/b><span style=\"font-weight: 400;\">, giving businesses time to prepare and ensure that their systems and processes comply with the new regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This mandate represents a significant step towards the digitisation and modernisation of tax processes in Germany. Businesses must <\/span><b>adapt to these changes to ensure compliance and take advantage of the opportunities that e-invoicing<\/b><span style=\"font-weight: 400;\"> offers to improve efficiency and reduce operating costs.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key aspects of the guide<\/p>\n","protected":false},"author":9,"featured_media":12594,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1626],"tags":[],"coauthors":[2065],"class_list":{"0":"post-12592","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance-en"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Germany: progress on e-invoicing legislation - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Germany: progress on e-invoicing legislation - Voxel - Blog\" \/>\n<meta property=\"og:description\" content=\"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\" \/>\n<meta property=\"og:site_name\" content=\"Voxel - Blog\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-02T12:02:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-21T10:54:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Redacci\u00f3n\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\"},\"author\":{\"name\":\"Redacci\u00f3n\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/person\/0e431a7b9a8522285e997aea94b5e67c\"},\"headline\":\"Germany: progress on e-invoicing legislation\",\"datePublished\":\"2024-08-02T12:02:09+00:00\",\"dateModified\":\"2024-08-21T10:54:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\"},\"wordCount\":299,\"publisher\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg\",\"articleSection\":[\"Compliance\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\",\"name\":\"Germany: progress on e-invoicing legislation - Voxel - Blog\",\"isPartOf\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg\",\"datePublished\":\"2024-08-02T12:02:09+00:00\",\"dateModified\":\"2024-08-21T10:54:34+00:00\",\"description\":\"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg\",\"contentUrl\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg\",\"width\":600,\"height\":350,\"caption\":\"Regulatory guide for german companies\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.voxelgroup.net\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Germany: progress on e-invoicing legislation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#website\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/\",\"name\":\"Voxel - Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.voxelgroup.net\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#organization\",\"name\":\"Voxel - Blog\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/06\/logo_Voxel_New_Positive_claim_def.webp\",\"contentUrl\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/06\/logo_Voxel_New_Positive_claim_def.webp\",\"width\":912,\"height\":419,\"caption\":\"Voxel - Blog\"},\"image\":{\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/person\/0e431a7b9a8522285e997aea94b5e67c\",\"name\":\"Redacci\u00f3n\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png1c36fff8ed046e1fb823d1f020ce833b\",\"url\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png\",\"contentUrl\":\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png\",\"caption\":\"Redacci\u00f3n\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Germany: progress on e-invoicing legislation - Voxel - Blog","description":"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/","og_locale":"en_US","og_type":"article","og_title":"Germany: progress on e-invoicing legislation - Voxel - Blog","og_description":"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.","og_url":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/","og_site_name":"Voxel - Blog","article_published_time":"2024-08-02T12:02:09+00:00","article_modified_time":"2024-08-21T10:54:34+00:00","og_image":[{"width":600,"height":350,"url":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg","type":"image\/jpeg"}],"author":"Redacci\u00f3n","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#article","isPartOf":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/"},"author":{"name":"Redacci\u00f3n","@id":"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/person\/0e431a7b9a8522285e997aea94b5e67c"},"headline":"Germany: progress on e-invoicing legislation","datePublished":"2024-08-02T12:02:09+00:00","dateModified":"2024-08-21T10:54:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/"},"wordCount":299,"publisher":{"@id":"https:\/\/www.voxelgroup.net\/blog\/#organization"},"image":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg","articleSection":["Compliance"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/","url":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/","name":"Germany: progress on e-invoicing legislation - Voxel - Blog","isPartOf":{"@id":"https:\/\/www.voxelgroup.net\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage"},"image":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg","datePublished":"2024-08-02T12:02:09+00:00","dateModified":"2024-08-21T10:54:34+00:00","description":"Germany publishes draft law on e-invoicing with regulatory guidance and practical guidelines for businesses.","breadcrumb":{"@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#primaryimage","url":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg","contentUrl":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/08\/germany3_mini_blog-1-3.jpg","width":600,"height":350,"caption":"Regulatory guide for german companies"},{"@type":"BreadcrumbList","@id":"https:\/\/www.voxelgroup.net\/blog\/en\/germany-progress-on-e-invoicing-legislation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.voxelgroup.net\/blog\/"},{"@type":"ListItem","position":2,"name":"Germany: progress on e-invoicing legislation"}]},{"@type":"WebSite","@id":"https:\/\/www.voxelgroup.net\/blog\/#website","url":"https:\/\/www.voxelgroup.net\/blog\/","name":"Voxel - Blog","description":"","publisher":{"@id":"https:\/\/www.voxelgroup.net\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.voxelgroup.net\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.voxelgroup.net\/blog\/#organization","name":"Voxel - Blog","url":"https:\/\/www.voxelgroup.net\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/06\/logo_Voxel_New_Positive_claim_def.webp","contentUrl":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2024\/06\/logo_Voxel_New_Positive_claim_def.webp","width":912,"height":419,"caption":"Voxel - Blog"},"image":{"@id":"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.voxelgroup.net\/blog\/#\/schema\/person\/0e431a7b9a8522285e997aea94b5e67c","name":"Redacci\u00f3n","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png1c36fff8ed046e1fb823d1f020ce833b","url":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png","contentUrl":"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/01\/avatar_VO_blog-100x100.png","caption":"Redacci\u00f3n"}}]}},"_links":{"self":[{"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/posts\/12592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/comments?post=12592"}],"version-history":[{"count":0,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/posts\/12592\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/media\/12594"}],"wp:attachment":[{"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/media?parent=12592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/categories?post=12592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/tags?post=12592"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.voxelgroup.net\/blog\/wp-json\/wp\/v2\/coauthors?post=12592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}