Type: Legislation
Germany’s Ministry of Finance (BMF) issued final guidance on 15 October 2024 for the mandatory B2B e-invoicing regime, starting in January 2025 and phasing in over three years until 2028. The guidance covers e-invoice formats (EN16931 standard), transmission methods (e.g., structured emails), and storage requirements. The BMF confirmed that businesses must be able to receive structured e-invoices from suppliers by 2025, with a focus on domestic B2B transactions. The mandate does not include government pre-clearance or post-issuance digital reporting at this stage, but future alignment with EU standards is expected by 2030.
Effective date: January 1st, 2025
