Latest E-Invoicing Regulatory Updates for Germany
Germany updates GoBD for mandatory e‑invoicing and data retention
Germany’s second GoBD amendment lets businesses retain only structured e‑invoice data if XML stays intact, aligning storage rules with the 2025 e‑invoicing mandate.
Germany issues second BMF draft on e‑invoicing compliance
Germany’s second BMF draft letter refines e‑invoicing rules on validation, exemptions, archiving and VAT deduction, with requirements applying from 1 January 2025.
Germany to merge ZRE and OZG‑RE federal e‑invoicing platforms in 2025
By end‑2025, Germany will merge the ZRE and OZG‑RE federal e‑invoice portals into a single OZG‑RE platform, with automatic Peppol ID transfer for suppliers.
Germany expands B2G e‑invoicing in Rhineland‑Palatinate and Hessen
Rhineland‑Palatinate mandates B2G e‑invoicing from April 2025, while Hessen adds a state portal for larger e‑invoice submissions alongside email.
Germany updates small‑business VAT rules in line with EU Directive 2020/285
From 2025, Germany aligns small‑business VAT rules with EU Directive 2020/285, raising turnover thresholds and clarifying cross‑border exemption and reporting.
Bavaria to centralise public sector e‑invoicing via OZG‑RE
Bavaria plans a single e‑invoicing entry platform using OZG‑RE to simplify invoice submission, speed processing and support Peppol‑based delivery to public entities.
