Wachstumschancengesetz
The Growth Opportunities Act of March 2024, the German federal law that introduced mandatory B2B e-invoicing into the VAT Act by redefining the E-Rechnung in §14 UStG.
The Growth Opportunities Act of March 2024, the federal law that introduced mandatory B2B e-invoicing into the German VAT Act (Umsatzsteuergesetz, UStG). It redefined the E-Rechnung in §14 UStG, removed the recipient's right to refuse electronic invoices, and set the transition rules in §27(38) UStG. Unlike France or the Gulf, it mandates a format rather than a platform: there is no central portal, no clearance, and transmission by email remains permitted.
Related terms
Browse all →Post-Audit Model
E-invoicingAn e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Clearance Model
E-invoicingAn e-invoicing architecture where invoices must be submitted to (and approved by) the tax authority before they can be sent to the buyer. KSA Phase 2 and India's IRP follow this model.
Value Added Tax
VAT & TaxA consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.
Decision No. 189/2026
Law & RegulationOTA decision making e-invoicing binding and setting the commencement dates
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