Concept Definition
What is B2B e-invoicing?
B2B (business-to-business) e-invoicing is the structured electronic exchange of invoices between two VAT-registered businesses. It is the primary scope of most national e-invoicing mandates, including France (from 2026), Germany, and Italy. B2B e-invoices typically require VAT identification numbers from both parties.
What defines the scope of a B2B e-invoicing mandate?
B2B e-invoicing mandates typically apply to domestic transactions between VAT-registered entities. Scope exclusions often include:
- B2C transactions: Covered separately by e-reporting obligations.
- International transactions: Often excluded from national B2B mandate scope but subject to e-reporting.
- Small businesses: Below a revenue threshold may be given extended deadlines.
- Specific sectors: Some mandates exclude banking, insurance, or healthcare invoices.
Frequently Asked Questions
- Is B2B e-invoicing different from B2G e-invoicing?
- Yes. B2G (business-to-government) e-invoicing involves invoices addressed to public sector buyers and typically uses dedicated platforms (Chorus Pro in France, OFS in Germany). B2B e-invoicing covers invoices between private businesses and uses different platforms (PDPs, Peppol APs).
- When does B2B e-invoicing become mandatory in Germany?
- Germany mandated e-invoice reception for all businesses from January 2025. The obligation to issue e-invoices is phased: large enterprises from January 2027, medium enterprises from January 2027, and small businesses from January 2028 (subject to confirmation).