Mandatory B2B E-Invoicing in Germany since 1 January 2025

While on an EU level, the introduction of e-invoicing has been postponed until mid-2030 after lengthy negotiations on the ViDA package, the German legislator has surprisingly put a lot of effort into its digital strategy and decided to start with mandatory B2B e-invoicing from 1 January 2025. In this article, the author sheds light on the legal background, the scope of the new rules and its implications for businesses.

Authors

Publication Details

Journal
International VAT Monitor
Published
2025-01-27
DOI
https://doi.org/10.59403/3tftp1e
Primary Topic
FinTech, Crowdfunding, Digital Finance
Type
article
Field-Weighted Citation Impact
0.00
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article

Mandatory B2B E-Invoicing in Germany since 1 January 2025

H-M. Grambeck
International VAT Monitor
FinTech, Crowdfunding, Digital Finance
article

Mandatory B2B E-Invoicing in Germany since 1 January 2025

H-M. Grambeck
article en

Abstract

While on an EU level, the introduction of e-invoicing has been postponed until mid-2030 after lengthy negotiations on the ViDA package, the German legislator has surprisingly put a lot of effort into its digital strategy and decided to start with mandatory B2B e-invoicing from 1 January 2025. In this article, the author sheds light on the legal background, the scope of the new rules and its implications for businesses.

International VAT MonitorVol. 36(1)
Openalex Percentile: Top 98%
FinTech, Crowdfunding, Digital Finance
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Mandatory B2B E-Invoicing in Germany since 1 January 2025 — H-M. Grambeck · International VAT Monitor (2025) | TGRS Research Map | TGRS