Germany has approved draft legislation which postpones the mandatory issuing of e-invoicing  for B2B transaction from January 2026 until January 2027 for established taxpayers. The requirement to issue B2B e-invoices would apply from January 2027 for companies with a turnover above EUR 800,000. However, all companies would have a requirement to receive e-invoices from 2025.

From January 2028, all companies would be required to issue B2B e-invoices.

From 2025 businesses can opt to issues B2B e-invoices on a voluntary basis.