Following on from our previous articles, the long awaited "Growth Opportunities Act", which also encompasses the introduction of e-invoicing in Germany, was finally approved by the German Federal Council on 22nd March 2024.

From 1st January 2025, it will be mandatory to accept invoices electronically, with this invoicing method to become the standard. From 1st January 2027, e-invoicing for domestic B2B sales will be mandatory for all German established companies with an annual turnover above EUR 800.000.

This regulation will be extended to all German-established entities, irrespective of turnover, as of 1st January 2028.