Electronic invoices in the B2B sector in Germany: what you need to know

From January 1, 2025, electronic invoicing will be mandatory in the B2B sector. This regulation is part of the Growth Opportunities Act, which was approved by the Federal Council following a conciliation procedure on March 22, 2024. In this article, we give you an overview of the new regulations on e-invoicing.

The basic obligation to issue invoices electronically will apply from January 1, 2025. However, due to the expected high implementation costs for companies, the legislator has provided for transitional regulations (Section 27 (38) UStG new version) for the years 2025 to 2027. These are once again somewhat more generous in the version of the law passed by the Bundestag than in the government draft.

Until the end of 2026, paper invoices may continue to be sent for B2B transactions carried out in 2025 and 2026. Electronic invoices that do not comply with the new format will also remain permissible during this period. However, the consent of the invoice recipient is required for this (as before) (Section 27 para. 38 no. 1 UStG new version). This means that companies still have time until the end of 2026 to adapt to the new regulation and adjust their processes if necessary.

As a company operating in the B2B sector, you need to prepare for the new regulation. To help you do this, coapp will be working with partners to offer an appropriate invoicing solution until the end of the transition period. This way, you can be sure that you will continue to meet the legal requirements in the future and send your invoices electronically and in compliance with the law.