E-invoicing requirements in Germany

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Banqup Group has a compliant inbound and outbound solution. We are also an accredited Peppol Access Point.

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Technical requirements

  • Platform - Varies per state

  • Format - XRechnung or ZUGFeRD

  • Archival period - Minimum 10 years

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B2G mandates

  • Receiving - All public bodies

  • Issuing - All suppliers of public bodies

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B2B mandates

  • January 2025 - E-invoicing reception for all businesses

  • January 2025 to December 2026 - Voluntary e-invoice issuance

  • January 2027 - E-invoice issuance for businesses with a turnover exceeding €800,000

  • January 2028 - E-invoice issuance for all other businesses

  • January 2028 - Estimated e-reporting in place for domestic and international transactions

  • Most likely implementing the DCTCE model