Germany e-Invoicing Compliance Updates

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Invoicing in Germany Highlights

Germany will introduce mandatory B2B e-invoicing for domestic transactions starting January 2025. The standard VAT rate is 19%, with a reduced rate of 7%, regulated by the Federal Central Tax Office (BZSt). E-invoices must comply with the EN 16931 standard and be archived according to certain requirements.

Requirements Snapshot

Tax Overview

Tax Type: VAT (Value Added Tax)
Tax Authority: Federal Central Tax Office (BZSt)
Current tax rates: Standard rate: 19%, Reduced rate: 7%
Currency: Euro (EUR)

Archival Overview

Legal archiving period: 10 years (8 years from 2025)
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Not required but recommended

Business-to-Business (B2B)

Model: Post audit: Centralized clearance model
e-invoicing obligations: Mandatory from January 1, 2025
B2B invoicing Government Platform: Zentraler Rechnungsstellungsempfänger (ZRE)
Invoice issuance requirements: EN 16931-compliant via ZRE
Invoice reception requirements: EN 16931-compliant via ZRE
B2B invoice formats: EN-compliant formats

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2020
B2G invoicing Government Platform: Zentraler Rechnungsstellungsempfänger (ZRE)
Invoice issuance requirements: EN 16931-compliant via ZRE
Invoice reception requirements: EN 16931-compliant via ZRE
B2G invoice formats: XRechnung, Peppol BIS, Zugferd

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