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Big changes in accounting: e-invoicing is becoming mandatory!
From January 1, 2025, e-invoices for B2B will be mandatory in Germany. Find out what companies need to consider.
Big changes in accounting: e-invoicing is becoming mandatory!
From January 1, 2025, electronic invoices (e-invoices) will be mandatory for companies subject to VAT in Germany. This is a central measure of the Growth Opportunities Act, which aims to promote tax relief for companies and reduce bureaucracy. How chip.de reports, the law aims to improve the framework conditions for investments and innovations. The new regulation only affects business-to-business (B2B) invoices between German companies.
With the introduction of e-invoicing, companies are obliged to create invoices in machine-readable formats. Previous practices, such as sending invoices as PDF files via email, will no longer be permitted. The use of invoicing or accounting software is therefore necessary, as simple word processing or spreadsheet programs will not be sufficient, as also shown bundesfinanzministerium.de is explained.
E-bill: Important details and exceptions
The introduction of e-invoicing serves to promote digitalization in the German economy and aims to simplify accounting processes and avoid duplicate work processes and errors. Invoices that do not meet the new requirements from January 1, 2025 will be classified as “other invoices”. Before this deadline, an invoice can also be considered a simple PDF.
However, there are exceptions to this rule. Invoices to end consumers (B2C) and many tax-free sales are not subject to e-invoicing. Small-value invoices up to an amount of 250 euros and certain services are also exempt from this obligation. Companies that issue e-invoices must also be able to receive them from January 1, 2025, and the e-invoices must be retained for at least eight years, with the structured part stored in an immutable manner.
In addition, the EN 16931 standard will regulate the format specifications for e-invoices, which apply to both the B2B and B2G sectors. E-invoices can be sent flexibly via various means, including email or USB stick, and should be submitted to the tax office via ELSTER upon request.