Germany, 17 November, 2023

B2B einvoicing delayed for 2027 in Germany.

The upper house of the German Federal Parliament (Bundesrat) has approved the draft law that includes electronic invoicing postponing the start of the mandatory issuance of invoices to January 2027 for companies with more than 800,000 € of turnover. Additionally, smaller businesses with a total turnover of up to EUR 800,000 in the previous calendar year will be required to issue e-invoices as of January 2028.