Regulatory updates - Germany
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Individual platforms in each state (16) and Peppol
– B2B: N/A
Mandatory Format:
– B2G: Xrechnung, Peppol BIS, Zugferd
– B2B: EN-complaint formats
Mandatory for Issuing:
– B2G: Suppliers to all Federal and Bremen contracting authorities
– B2B: No explicit requirements
- From 1 January 2027 B2B: Taxpayers with turnover > 800 TEUR (EN 16931 compliant e-invoices)
- From 1 January 2028 B2B: All taxpayers (EN 16931 compliant e-invoices)
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
- From 1 January 2025 B2B: All taxpayers (EN 16931 compliant e-invoices)
eSignature:
Not Required
Archiving Period:
- Currently: 10 years
- From 1 January 2025: 8 years (exceptions for certain documents)
Archiving Abroad:
Allowed under conditions