BMF had announced plans for a mandatory B2B digital reporting system from 1 July 2030, with legislation expected to begin in 2027 and a voluntary pilot from early 2029.
Germany’s Federal Ministry of Finance (BMF) has announced plans to introduce a mandatory B2B digital reporting system from 1 July 2030. The legislative process is expected to start in 2027, followed by a voluntary pilot from early 2029.
State Secretary Michael Schrodi announced the timeline at an event organised by the German electronic invoice association (VeR). Technical details of the reporting system have not yet been published.
The system will build on Germany’s B2B e-invoicing rules. Since 1 January 2025, businesses have been required to receive structured electronic invoices compliant with the EN 16931 standard.
From 1 January 2027, mandatory electronic invoice issuance will apply to taxpayers with prior-year turnover above EUR 800,000. From 1 January 2028, the requirement will cover all remaining taxpayers.
