E-invoices become mandatory.

What is changing?

Changes due to the Growth Opportunities Act
for B2B invoicing

The Growth Opportunities Act 2023 brings new requirements for electronic invoicing in the B2B sector. Companies must be able to receive e-invoices from 1 January 2025, and sending them will be mandatory from 2027/2028. XRechnung and ZUGFeRD invoices are permitted. You are well prepared with EinfachX: Create and manage XRechnung invoices via XCreator and XCloud or use the XViewer. ZUGFeRD invoices can also be read without special software. While ZUGFeRD is suitable for hybrid use, XRechnung is specially optimised for the B2G sector.

Switching to e-invoices saves time and costs and ensures efficient processes. EinfachX offers you the right solution for legally compliant and future-proof invoicing.

E-invoicing obligation

From 1 January 2025, the obligation to issue invoices electronically (e-invoicing) for companies in the B2B sector will come into force in Germany. This applies to all domestic companies that provide services to or receive services from other domestic companies. An e-invoice within the meaning of the law is a structured electronic invoice that complies with European standards; simple PDF invoices do not fulfil these requirements.

To facilitate the transition, the following transition periods have been set:
Until 31 December 2026: Companies may continue to use paper invoices or other electronic formats (e.g. PDF), provided the recipient agrees. Until 31 December 2027: Companies with a maximum turnover of EUR 800,000 in the previous year can continue to use paper invoices or other electronic formats, also with the consent of the recipient. Companies with higher turnover must issue e-invoices from 1 January 2027, but can use the EDI procedure until the end of 2027.
From 1 January 2028: All companies are obliged to send and receive e-invoices in accordance with the legal requirements

Exceptions apply to low-value invoices up to 250 euros, certain tax-free transactions and tickets; other formats are still permitted here.

Companies should therefore adapt their internal processes and technical systems in good time in order to fulfil the legal requirements for e-billing.

Shortening the payment period

A statutory maximum payment period of 30 days is introduced for invoices in the B2B sector, unless otherwise agreed. This regulation is intended to ensure that payments are made more quickly and to avoid liquidity bottlenecks for companies.

Value added tax adjustments

The law also includes changes in the area of VAT, which may have an impact on invoicing. These include, for example, adjustments to tax rates or the introduction of new tax regulations that companies must take into account in their invoices.

Simplification of invoicing.

In order to reduce the administrative burden, certain simplifications will be introduced for invoicing. These include a simplified regulation for invoicing small amounts of less than €250.

Increase in the use of the VAT identification number

Increased attention is being paid to ensuring the correct use of VAT identification numbers in invoices. Missing or incorrect information can lead to penalties.

These changes are intended to help reduce the administrative burden on companies, improve liquidity and drive forward the digitalisation of accounting. Companies must prepare for these changes and adapt their internal processes accordingly.