Germany is in the process of introducing obligatory e-invoicing for B2B domestic sales between two German established companies, following the earlier implementation of e-invoicing for B2G domestic supplies. However, this has been delayed, since the legislation surrounding same is included in the Growth Opportunities Act, which is yet to be approved by the Upper House.

The Mediation Committee of the Upper House and of the German Parliament will discuss the approval of the Act on 21^st February 2024. It is highly expected that the VAT element of the Act will not be contested.

The timeline for the introduction of B2B e-invoicing in Germany foresees paper invoices being permitted until the end of 2026, after which time, e-invoicing will become mandatory for domestic businesses with an annual turnover of over EUR 800.000. From 1^st January 2028, all German established companies will be obliged to issue e-invoices for B2B domestic sales.