Type: Legislation
Germany’s Ministry of Finance (BMF) will launch its mandatory B2B e-invoicing mandate on 1 January 2025, phasing in requirements over three years until 2028. The initial phase requires resident businesses to receive structured e-invoices compliant with formats like XRechnung and ZUGFeRD. Businesses may use methods such as email inboxes for invoice receipt, provided they meet structural requirements, but PDF invoices are excluded. The initiative stems from Germany’s Growth Opportunities Act, approved in March 2024, and aims to align with EU standards while improving VAT compliance. The phased rollout will ultimately complement the EU’s broader VAT in the Digital Age (ViDA) reforms expected by 2030.
Effective date: January 1, 2025
