Latest E-Invoicing Regulatory Updates for Germany
Germany: 2025 changes to invoice retention and small‑business e‑invoicing
From 2025, Germany shortens invoice retention to eight years and exempts small VAT‑exempt businesses from issuing EN‑compliant e‑invoices, though they must still receive them.
Germany issues final BMF guidance letter on B2B e‑invoicing
Germany’s Finance Ministry has published its final guidance letter on the 2025 e‑invoicing mandate, clarifying storage, receipt capabilities and accepted EU invoice formats.
New ZUGFeRD 2.3 hybrid e‑invoice format released
ZUGFeRD 2.3 adds interoperability with the French B2B e‑invoicing mandate and allows rounding differences in the EXTENDED profile. Update recommended for all users.
Germany to require registration of electronic cash registers from 2025
From July 2025, German businesses must register electronic cash registers and TSEs with the tax authority, via My ELSTER or ERiC, under new reporting rules.
Germany’s Ministry of Finance issues e‑invoicing guidance draft
Germany’s Finance Ministry draft letter clarifies 2025 e‑invoicing rules on formats, receipt capability, distribution, storage, input VAT and transition periods.
Germany introduces nationwide B2B e‑invoicing from 2025
Germany’s Growth Opportunities Act makes B2B e‑invoicing obligatory from 1 January 2025, with a 2025–2028 phase‑out of paper and non‑EN 16931 invoice formats.
