The electronic invoice becomes mandatory

While electronic invoicing (e-invoicing) has already been mandatory in Germany for some time in cooperation with public clients (B2G), this obligation is now to be extended to the area of business-to-business (B2B) transactions. Among other things, this will mean that companies will have to receive, process, send and archive invoices from € 250 electronically.

As part of the german act "Wachstumschancengesetz", the German government has introduced a corresponding bill. This was approved by the Bundestag, but the Bundesrat refused to give its consent. The Mediation Committee has now proposed amendments, which the Bundestag has again approved. In order for the law to enter into force, the Bundesrat must also approve it at its next meeting on 22 March 2024. Although it is currently unclear when the e-invoice will actually come into force, it is certain that it will.

We have summarised the most important information on the requirements for eInvoicing, the planned timeline for its introduction and implementation in WinLine for you: