Electronic invoicing guide
Germany
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post-audit
Obligatory
B2G: Mandatory
B2B:
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Issuance: voluntary until phased mandate (2027–2028).
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Reception: mandatory for all taxpayers since 01/01/2025.
Authority
B2G: Federal Ministry of the Interior and KoSIT
B2B: Federal Ministry of Finance (BMF)
Platform
B2G: Peppol, XRechnung, local state systems.
B2B No mandatory national platform.
Format
B2G: XRechnung (national CIUS), plus other EN 16931-compliant formats such as Peppol BIS and ZUGFeRD 2.x where accepted by the contracting authority.
B2B: EN 16931-compliant syntaxes (e.g. UBL, CII) and national CIUS formats (XRechnung, ZUGFeRD ≥ 2.0.1; Peppol BIS 3.0).
Storage time
Reduced from 10 to 8 years (exceptions for certain documents).
The structured part of an e-invoice must be archived in its original form for eight years, ensuring authenticity, integrity, and legibility via internal controls or electronic signatures.
Reporting and processes
There is no transactional e-reporting requirement for B2B or B2C invoices. The only “digital reporting” obligations in place are sectoral or special regimes (e.g. OSS/IOSS for cross-border e-commerce).
Businesses continue to file VAT returns periodically (monthly/quarterly/annually) and submit recapitulative statements (EC Sales List, Intrastat), but not invoice-level reporting.
Upcoming legislative changes
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1 Jan 2025: All companies must be able to receive EN 16931 e-invoices. Suppliers may continue issuing paper or unstructured electronic invoices if the buyer consents.
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1 Jan 2027: Companies with prior-year turnover > €800,000 must issue structured e-invoices. EN-compliant invoices still allowed with bilateral agreement.
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1 Jan 2028: Mandate extends to all companies (no more paper/unstructured).
Germany is expected to aling with vida before 2030 and add e-reporting.
Links of Interest and documents
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