What does the German B2B e-invoicing mandate require?
Effective: 2025-01-01 · Authority: Bundesministerium der Finanzen (BMF)
Germany's Wachstumschancengesetz mandates that all German businesses must be capable of receiving structured e-invoices from January 2025. Issuance of structured e-invoices becomes mandatory from January 2027 for businesses with turnover above 800,000 EUR and from January 2028 for all remaining businesses. Accepted formats must conform to EN 16931.
What are the transitional rules for the German B2B mandate?
During the transition period, PDF invoices may continue to be issued with explicit buyer consent. From January 2025, all businesses must be technically capable of receiving structured e-invoices even if counterparties are still sending PDFs. The transition period ends when issuance mandates take effect in 2027 and 2028.
Frequently Asked Questions
- Does the German B2B mandate apply to foreign businesses?
- The mandate applies to businesses established in Germany for their domestic B2B transactions. Foreign businesses invoicing German counterparties are not directly subject to the issuance mandate but German buyers may request compliant formats to support their own compliance from 2025.
- What happens to existing EDI arrangements under the German mandate?
- Existing bilateral EDI arrangements remain valid under the German mandate provided the EDI format can be converted to or is equivalent to an EN 16931-compliant format. Businesses with established EDIFACT or proprietary EDI connections have until the issuance deadline to migrate or establish format conversion.
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