Germany prepares B2B e‑invoicing mandate from 2025

1. Germany’s B2B e‑invoicing plan

Germany is positioning itself alongside other major EU economies that are introducing mandatory e‑invoicing for business transactions. The country plans to extend structured e‑invoicing from the public sector into B2B flows, with the obligation initially envisaged to start as early as 1 January 2025.​

This development follows the introduction of similar mandates in other EU Member States and reflects a wider European trend towards real‑time or near real‑time VAT controls. For Germany, it marks a shift from a largely post‑audit B2B environment to one where digital invoices and reporting will become standard.​

2. Role of the Ministry of Finance and consultation

The Federal Ministry of Finance (Bundesministerium der Finanzen – BMF) has issued a document outlining the planned B2B e‑invoicing mandate and invited feedback from selected businesses. Companies were asked to submit their comments and practical input up to 8 May 2023, giving policymakers the opportunity to refine the design of the future regime.​

The BMF’s official English‑language homepage is available here: German Federal Ministry of Financeopen_in_new. Further legislative drafts and clarifications are expected to be published through this and other official channels as the project moves forward.​

3. Technical basis: EN 16931 and ViDA

Under the proposal, structured electronic invoices will need to be transmitted both to the tax authorities and to customers, supporting better VAT control and automation for businesses. The system is designed to build on the European e‑invoicing standard EN 16931, ensuring that German e‑invoices are interoperable within the EU framework.​

In addition, the planned mandate takes into account the EU’s broader “VAT in the Digital Age” (ViDA) initiative, which is developing common principles for digital reporting and e‑invoicing in the EU. For an official overview of ViDA, you can refer to the European Commission’s initiative page: VAT in the Digital Age – European Commissionopen_in_new