Germany proposes to introduce mandatory B2B e-invoicing and reporting from January 2026

31 July 2023

Germany’s Federal Ministry of Finance (Bundesministerium der Finanzen) is proposing the introduction of a new mandatory real-time invoice-reporting regime for resident businesses. 
This new regime will impact resident businesses that sell to other VAT-registered businesses in the country only and will force these businesses to declare their sales to the German tax authorities via a new e-invoicing platform. This is instead of sending invoices to their customers directly.

If accepted, the soft implementation date for this new regime will be 1 January 2025, meaning paper or PDF invoices can still be issued up until 31 December 2025. E-invoicing will then become mandatory from 1 January 2026.

It’s hoped that the introduction of this new invoice-reporting regime will help to prevent VAT fraud in the country by allowing the tax authorities to have more visibility of when VAT is charged and collected.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges

CONTACT US
LATEST NEWS

2025 SME Special Scheme introduces pan-EU €100,000...

To reduce the VAT compliance burden for small to medium-sized enterprises (SMEs) in the EU, many member states have implemented an 'SME Scheme', which exempts...

SEE MORE
VAT news
LATEST NEWS

Romania proposes to extend mandatory e-invoicing to...

Romania has announced plans to extend its electronic invoicing regime to business-to-consumer (B2C) transactions for both VAT-registered resident and...

SEE MORE
VAT news
LATEST NEWS

Senegal to introduce VAT on e-services for...

The Ministry of Finance has confirmed that it will introduce VAT at 18% on the sale of digital services by non-resident providers to local consumers from 1...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.