B2B – e-invoicing regulations
Since the adoption of the Growth Opportunities Act in March 2024 It is clear that electronic invoicing will be 2025 will be mandatory. Companies based in Germany will then have to B2B invoicing processes This innovation brings with it numerous advantages: from speeding up the billing process to reducing administrative workload.
What now awaits companies in Germany?
The Federal Ministry of Finance has initially Framework conditions which must be complied with from 2025. The technical and procedural requirements for this still need to be created and the technical challenges and details for the implementation of the e-invoicing obligation need to be clarified. The current framework conditions are:
Receiving e-invoices
- From 2025, every company without exception will be obliged to be able to receive electronic invoices.
Sending e-invoices
In principle, every company is obliged to send taxable and taxable B2B invoices domestically from January 1, 2025. However, in order to ensure a smooth and easy transition, Transitional arrangements created:
- 01.01.2025: The priority given to paper invoices will no longer apply and paper invoices may be sent in 2025 and 2026. Any company can send e-invoices. Other electronic invoice formats (PDF etc.) may only be used with consent of the recipient.
- 01.01.2027: Companies with more than 800T€ previous year turnover must send B2B e-invoices. Companies with less than €800k previous year turnover may still other invoices (paper, PDF etc.) send.
- 01.01.2028: All companies must send B2B e-invoices.
Further regulations
- Small amounts under EUR 250, travel tickets and tax-free invoices according to Section 4, No. 8-29 UStG are currently exempt from the e-invoicing requirement.
- The regulations on e-invoicing also apply to credit notes, reserve charge sales, small businesses, etc.
- In the future, “readability” will no longer mean “human-readable” but “machine-readable” (e.g. XML files).
- The XML part of an invoice must always be archived.
Status: 09.09.2024
B2G e-invoicing regulations
Baden-Wurttemberg
One E-invoicing obligation for suppliers of the state of Baden-Württemberg has existed since 01 January 2022.
Invoices are received via the invoice receipt platform of the state of Baden-Württemberg service-bw.de realized.
Bavaria
One E-invoicing obligation for suppliers in the state of Bavaria does not exist.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels will be created (e.g. email mailboxes). An upload is possible on e-rechnung.bayern.de possible.
Berlin
One E-invoicing obligation for suppliers of the state of Berlin does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.
Brandenburg
One E-invoicing obligation for suppliers in the state of Brandenburg does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.
Bremen
One E-invoicing obligation for suppliers of the state of Bremen exists from 27 November 2020.
Invoices are received via the invoice receipt platform of the State of Bremen zERIKA realized.
Hamburg
One E-invoicing obligation for suppliers of the state of Hamburg has existed since 01 January 2022.
The use of a central invoice receipt platform is not planned. An upload to a Invoice receipt platform is possible. A mailbox has also been created for sending invoices (Central invoice receipt Hamburg).
Hesse
One E-invoicing obligation for suppliers of the state of Hesse exists from 18 April 2024.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels will be created (e.g. email mailboxes).
Mecklenburg-Western Pomerania
One E-invoicing obligation for suppliers in the state of Mecklenburg-Vorpommern has existed since 01 April 2023.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.
Lower Saxony
One E-invoicing obligation for suppliers from the state of Lower Saxony does not exist.
Invoices can be received via a central electronic mail office from 18 April 2022 intended (NAVO).
North Rhine-Westphalia
A general E-invoicing obligation for suppliers from the state of North Rhine-Westphalia does not exist.
However, public contracting authorities are free to require their suppliers to issue electronic invoices.
Invoices are received via the invoice receipt platform of the state of North Rhine-Westphalia procurement.NRW realized.
Rhineland-Palatinate
One E-invoicing obligation for suppliers of the state of Rhineland-Palatinate from 01 January 2024.
Invoices are received via the Central Invoice Receipt Component Rhineland-Palatinate (RLP Portal).
Saarland
One E-invoicing obligation for suppliers of the state of Saarland has existed since 01 January 2022.
The receipt of invoices is planned as part of a cooperation project via the Central Invoice Receipt Component Rhineland-Palatinate (RLP Portal).
Saxony
One E-invoicing obligation for suppliers from the state of Saxony does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.
Saxony-Anhalt
One E-invoicing obligation for suppliers from the state of Saxony-Anhalt does not exist.
Invoices can be received via the invoice receipt platform of the state of Saxony-Anhalt serviceportal.sachsen-anhalt realized.
Schleswig-Holstein
One E-invoicing obligation for suppliers from the state of Schleswig-Holstein does not exist.
Invoices can be received via the invoice receipt platform of the state of Schleswig-Holstein serviceportal.schleswig-holstein realized.
Thuringia
One E-invoicing obligation for suppliers from the state of Thuringia does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.
For more information about our e-invoicing solution.
Further information on e-invoicing in the federal states
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