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As 2025 approaches, new regulations on invoice formatting and mandatory content requirements in Germany are set to take effect. This article highlights the upcoming changes that mark the beginning of German companies’ transition to mandatory e-invoicing, a process projected for full implementation by 2028.
January 1, 2025, marks not just the beginning of the new year but also the introduction of new requirements for B2B invoices in Germany. On this date, mandatory e-invoicing for domestic B2B transactions in Germany will begin.
The rollout will occur in phases, with the first phase starting on January 1, 2025, and full implementation targeted by 2028.
Starting in January 2025, German businesses engaged in domestic B2B transactions will be required to issue electronic invoices. Additionally, businesses must have the capability to receive e-invoices.
While the German government does not mandate a specific method of receiving e-invoices, they note that ‘an e-mail inbox is sufficient for this purpose [receiving]”. [source]
It is important to highlight that ZUGFeRD version 1.0 does not meet the definition of an e-invoice under the amended VAT Act. As a result, it will be classified as a miscellaneous invoice and will not satsify the legal requirements for electronic invoices beginning January 1, 2025.
Invoices must meet specific content and formatting requirements. According to the German government:
For more details on these requirements, you can refer to this page or the official guidelines.
We strongly recommend all companies engaging in German B2B domestic transactions to ensure that its invoices comply with the EN 16931 Standard. Starting in 2026, non-compliance with this standard will be penalized. Furthermore, invoices that do not meet the EN 16931 requirements can only be issued with the buyer’s explicit consent until 2026, after which this exception will no longer be permitted.
Are you ready to implement mandatory e-invoicing? At InterForm, we have developed InterFormNG2, a powerful output management solution designed to simplifies compliance with e-invoicing regulations.
InterFormNG2 supports a wide range of input formats, including XML, Spool and JSON, and delivers outputs in the mandatory print formats required by law, such as XRechnung, ZUGFeRD, PEPPOL, OIOUBL, and more. InterFormNG2 is continuously updated to accommodate new formats and evolving compliance requirements.
Additionally, InterFormNG2 includes features like HTML and PDF previews for incoming and outgoing invoices, ensuring your business stays compliant and efficient in managing e-invoicing workflows.
Prepare your business for 2025 and beyond with a reliable solution that simplifies the complexities of e-invoicing compliance – download a free InterFormNG2-trial here.
