E-Rechnung B2B obligation (Wachstumschancengesetz, § 14 / § 27 Abs. 38 UStG)

Description

Germany’s E‑invoice obligation is a VAT invoicing rule introduced by the Growth Opportunities Act and set out in §§ 14 and 27(38) UStG. It applies to domestic business transactions for which VAT rules require an invoice. Since 1 January 2025, an E‑invoice means an invoice issued, transmitted and received in a structured electronic format that supports electronic processing; a PDF alone is not an E‑invoice.

Key dates

1. 1 Jan 2025Applies from
2. 1 Jan 2025Structured e-invoice (EN 16931, e.g. XRechnung/ZUGFeRD) becomes the standard for domestic B2B; all businesses must be able to receive
3. 31 Dec 2026End of transition: paper/other electronic formats allowed for supplies made in 2025-2026
4. 31 Dec 2027End of extended transition for issuers with prior-year turnover ≤ EUR 800,000 and for EDI invoices
5. 1 Jan 2028Mandatory issuing of structured e-invoices for all domestic B2B supplies