Germany e-Invoicing Compliance Updates

Invoicing in Germany Highlights

Germany's B2B e-invoicing mandate is now in its phase-in period: all businesses have been required to be able to receive EN 16931-compliant e-invoices, effective January 1, 2025, with mandatory issuance rolling out for businesses with turnover exceeding €800,000 from January 1, 2027, and extending to all businesses from January 1, 2028. 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 German standard of the European Norm (EN 16931) (via XRechnung, ZUGFeRD 2.1+, or Peppol BIS 3.0) and be archived under GoBD rules.

Aperçu des exigences

Présentation de la fiscalité

Type de déclaration : TVA (Taxe sur la valeur ajoutée)
Tax Authority: Federal Central Tax Office (BZSt)
Current tax rates: Standard rate: 19%, Reduced rate: 7%
Devise : Euro (EUR)

Aperçu des archives

Legal archiving period: 8 years (reduced from 10 years, effective January 2025 under the Fourth Bureaucracy Relief Act); structured XML data alone is sufficient for e-invoices under the updated GoBD rules
Archive Location: Storage abroad permitted (subject to conditions)

Aperçu de la signature électronique

e-Signature required: Not required

Entreprise à entreprise (B2B)

Model: Post-audit / decentralized exchange — no continuous transaction control or e-reporting to the tax authority
e-invoicing obligations: Mandatory to receive EN 16931-compliant e-invoices since January 1, 2025; mandatory to issue for businesses with turnover over €800,000 from January 1, 2027; mandatory for all businesses to issue from January 1, 2028
B2B Invoicing Government Platform: None — no centralized clearance or reporting platform; invoices are transmitted directly between trading partners
Invoice issuance requirements: EN 16931-compliant structured e-invoice (XRechnung, ZUGFeRD 2.1+, or Peppol BIS 3.0), sent directly to the buyer via email, EDI, Peppol, or ERP integration — no government submission required
Invoice reception requirements: All businesses must be able to receive and process EN 16931-compliant structured e-invoices, effective January 1, 2025

Entreprise-gouvernement (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

Allemagne