Germany updated rules for mandatory B2B e-invoicing effective from 31 December 2024.
The German Ministry of Finance (MOF) issued a second administrative guidance on mandatory e-invoicing for domestic B2B supplies, effective for transactions after 31 December 2024, with transitional arrangements until 31 December 2027.
This announcement was made by the German Ministry of Finance on 15 October 2025.
The guidance updates the German VAT Application Decree and clarifies formatting, business rule, and content errors, as well as validation requirements. Mandatory invoice details must be included in structured e-invoice data; external references or attachments are insufficient.
E-invoicing obligations also apply when VAT is opted under section 9(1) of the VAT Act. Exceptions exist for invoices under EUR 250, travel tickets, and small business scheme taxpayers, who must still be able to receive e-invoices. Reductions in the assessment basis do not require invoice corrections unless the supply itself changes.
