{"id":2178,"date":"2024-07-04T21:23:51","date_gmt":"2024-07-04T19:23:51","guid":{"rendered":"https:\/\/valitool.org\/?p=2178"},"modified":"2024-09-03T13:47:30","modified_gmt":"2024-09-03T11:47:30","slug":"mandatory-b2b-e-invoicing-2025","status":"publish","type":"post","link":"https:\/\/valitool.org\/en\/mandatory-b2b-e-invoicing-2025\/","title":{"rendered":"Mandatory B2B e-invoicing from 2025"},"content":{"rendered":"
\n
\n
\n
\n
\n

Introduction<\/strong><\/p>\n

Important changes to business-to-business (B2B) invoicing take effect on 1 January 2025. They affect every business in Germany, from major corporations to freelancers. From 1 January 2025, all businesses must be able to receive electronic invoices. From 1 January 2028 at the latest, only electronic invoices may be exchanged between businesses.<\/p>\n

The introduction of electronic invoicing in Germany prepares the way for an electronic VAT reporting system intended to replace the current advance VAT return.<\/p>\n

Exceptions<\/strong><\/p>\n

Under the new rules, invoices below EUR 250, travel tickets and certain VAT-exempt supplies are exempt from the obligation to send electronic invoices.<\/p>\n

Format<\/strong><\/p>\n

Electronic invoices must comply with EN 16931 and use formats such as XRechnung or ZUGFeRD. Other electronic formats are also permitted if they are interoperable with EN 16931.<\/p>\n

Transitional periods<\/strong><\/p>\n

Until 31 December 2026, paper or PDF invoices and other structured formats such as iDOC or in-house formats remain permitted, but only with the recipient\u2019s consent. From 1 January 2025, recipient consent is still required for electronic formats unless the invoice is issued in a permitted format. Receiving invoices in those formats is mandatory.<\/p>\n

Conclusion<\/strong><\/p>\n

The new rules aim to standardise and simplify electronic invoicing processes. Businesses should prepare early to meet the requirements.<\/p>\n\n<\/div>\n\n<\/div>\n

\n
\n
\n\"\"\n
Overview of the introduction of B2B e-invoicing in Germany<\/figcaption>\n\n<\/figure>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Introduction Important changes to business-to-business (B2B) invoicing take effect on 1 January 2025. These changes affect [\u2026]<\/p>\n","protected":false},"author":3,"featured_media":2074,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[127,130],"tags":[],"class_list":["post-2178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-invoicing","category-germany"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t