Germany
Europe
North America
Oceania
Germany
E-invoicing
Status
Live
Format
XRechnung, ZUGFeRD 2.1
Infrastructure
Peppol
Model
Peppol
Scope & deadline
Mandatory for suppliers to Federal authorities (Bund) and Bremen state
Status
Planned
Format
Infrastructure
Model
Unknown
Scope & deadline
- Jan 1, 2025: Mandatory acceptance of EN 16931 e-invoice and interoperable formats
- Jan 1, 2027: (Phase 1) Business with turnover +€800k no longer allowed to issue invoice in paper or unstructured (e.g PDF) formats
- Jan 1, 2028: (Phase 2) All remaining businesses no longer allowed to issue invoice in paper or unstructured (e.g PDF) formats. EDI e-invoices not compliant with EN16931 not allowed.
(Excludes B2C simplified invoices)
- Jan 1, 2027: (Phase 1) Business with turnover +€800k no longer allowed to issue invoice in paper or unstructured (e.g PDF) formats
- Jan 1, 2028: (Phase 2) All remaining businesses no longer allowed to issue invoice in paper or unstructured (e.g PDF) formats. EDI e-invoices not compliant with EN16931 not allowed.
(Excludes B2C simplified invoices)
Status
Not required
Format
Infrastructure
Model
Scope & deadline
E-reporting
Status
Format
Scope & deadline
More info
Tax authority
Archiving period
10 years
E-signature
Optional
Regulation
