On October 15, 2024, the German Federal Ministry of Finance published its finalized Guidelines for Introducing Mandatory E-Invoicing (Leitlinien zur Einführung der E-Rechnungspflicht – PDF). In doing so, the obligation to issue invoices electronically from January 1, 2025 is being progressively implemented. The new regulations apply to all B2B transactions between domestic companies and represent a significant step towards digitizing and simplifying billing processes.
The key changes and transition periods
- Mandatory e-invoicing: As of January 2025, companies will be required to issue and transmit invoices in a structured electronic format. This applies to all domestic B2B transactions. The express consent of the recipient regarding receiving e-invoices is no longer required.
- Exemptions: Invoices for low amounts not exceeding €250 and travel tickets are exempt from the mandatory e-invoicing requirement. Likewise, private consumers (B2C) do not fall within the scope of the regulation.
- Transition deadlines: Until the end of 2026, invoices may still be sent in formats which are paper-based or do not conform to the EN 16931 standard. However, electronic formats other than XRechnung or ZUGFeRD require consent on the part of the recipient. For companies with an annual revenue of less than €800,000 in the previous calendar year, this transitional arrangement will continue to apply until the end of 2027.
Formats and technical prerequisites
The guidelines underscore the use of structured formats such as XRechnung or ZUGFeRD to facilitate the automated processing of invoices. Other formats are permitted, provided they meet European standards or are interoperable with them. The authenticity of the invoices can be ensured by way of qualified electronic signatures or internal control procedures.
Find out all you need to know about Retarus E-Invoicing on our website or directly from your local Retarus representative.
