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Germany finalizes e-invoicing administrative guidance

22 October 2024

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Tax Alerts, National/Federal Taxation, G...

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Germany

Germany has finalized its proposed e-invoicing guidance, making some changes from draft guidance released in June 2024.The new rules apply beginning 1 January 2025. The German Federal Ministry of Finance (MoF), on 15 October 2024, finalized its guidance on the issuance mandatory electronic invoices in the business-to-business (B2B) sector. The introduction of mandatory electronic invoicing had been decided at the beginning of the year with passage of the Growth Opportunities Act (Wachstumschancengesetz). The new regulations will apply from 1 January 2025.The use of electronic invoicing (E-Invoicing) is prescribed from1 January 2025 for certain sales between domestic companies (i.e., B2B). A domestic...