Allemagne
Growth Opportunities Act and Germany’s mandate inception date
Kofax has closely followed the progress of the Growth Opportunities Act in Germany, which sets out Germany’s proposed timeline for e-invoicing.
The German Federal Government has now rejected the timeframes outlined in the draft e-invoicing law.
Presently, it is expected that e-invoicing in Germany will follow the following trajectory:
- All German businesses must have the capability to receive e-invoices from 1 January 2025
- Paper invoices will be accepted until the end of 2026
- Most German companies will be subject to e-invoicing obligations from 2027, with companies falling under the definition of small companies commencing from 2028.
The German Upper House rejection of this schedule means that once again, these timeframes have been thrown into doubt.
The Federal States have now referred the matter to the Mediation Committee of the Bundesrat and Bundestag for revision.
Germany is a critical market for Kofax. We are closely following e-invoicing mandate requirements, with a view to determining the mandate inception date, e-invoicing model and scope.