E-Invoicing Regulation Germany from 01.01.2025

From January 1, 2025, stricter rules for electronic invoices will apply in Germany. The E-Invoicing Regulation, which is based on the European standard EN 16931, sets out clear requirements to increase efficiency and security in accounting.

PDF invoices no longer recognized

Invoices that comply with the European standard EN 16931 are considered e-invoices. These e-invoices must be in a structured electronic format, such as XRechnung or the ZUGFeRD format from version 2.0.1.

Invoices in PDF format will no longer be recognized as electronic invoices and will in future be on the same level as paper invoices.

Obligation to receive e-invoices

From January 1, 2025, all B2B companies in Germany must be able to receive and process e-invoices.

There is no transitional arrangement – the obligation applies without restriction from this date.

Obligation to issue e-invoices

In principle, from January 1, 2025, German B2B companies will also be required to issue e-invoices for amounts over 250 euros.

However, a transitional arrangement is planned:

• 01/01/2025 – 12/31/2026
  • Paper invoices are permitted, but the paper invoice will no longer have priority.
  • Electronic invoices that do not correspond to the new format (e.g. PDF) are permitted, but the consent of the invoice recipient is required.
• 01/01/2027 – 12/31/2027
  • Paper invoices are permitted, but the paper invoice will no longer have priority.
  • Electronic invoices that do not correspond to the new format (e.g. PDF) are permitted, but the consent of the invoice recipient is required.
  • An additional requirement is that the invoice issuer has a previous year’s turnover of max. 800,000 euros.
  • If the previous year’s turnover is higher, transmission via electronic EDI is still permitted, but the consent of the invoice recipient is required.
• 01/01/2028
  • Only e-invoices are permitted – paper invoices and other invoices in electronic format are no longer valid.

Timely mocca® system adjustments planned

Necessary functional extensions in the mocca.invoice+ invoice module of the mocca.admin management software are already being implemented. With ventopay, you can look forward to the new e-invoicing regulation with confidence.

Sources:

https://www.verband-e-rechnung.org/

https://de.ecovis.com/e-rechnung/