The German government is currently occupied planning for its upcoming Business-to-Business (B2B) e-invoicing mandate. Presently, obligations for invoice receipt are expected to take place in January 2025, although the date has not yet been set in stone. Germany is also in the advanced stages of implementing its Business-to-Government (B2G) e-invoicing initiative, which already has an established platform in the country.

It is without question that e-invoicing in Germany is expanding. Further to this, the German tax authorities are responding to the need for additional taxpayer material which can supplement taxpayer awareness around e-invoicing, and compliance obligations pertaining to it.

The Federal Ministry of the Interior and Community has published some generic FAQs on e-invoicing. This includes answers relating to content and format e-invoicing requirements, as well as general information concerning the e-invoicing process.

The FAQs can be accessed here.

More generally, Tungsten Automation is closely following movements concerning Germany’s B2B e-invoicing mandate. You can read more about that here.