With the Growth Opportunities Act (Wachstumschancengesetz) promulgated on 27 March 2024, the e-invoicing mandate for domestic B2B transactions is settled. The timetable:
- From 1 January 2025: all domestic companies must be able to receive e-invoices
- Until the end of 2026: transitional rules for sending – paper remains permitted, PDF with the recipient’s consent
- From 2027: obligation to issue for companies with more than 800,000 euros in prior-year turnover
- From 2028: obligation to issue for everyone
This makes invoice intake a compulsory part of digitalisation – not at some point, but on a fixed date. Switch over early and you spread the effort and take the efficiency gains with you, rather than coming under pressure at the deadline.
Please note: this article reflects the legal position and administrative guidance as at the date stated and is no substitute for tax or legal advice.