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EinfachX – What changes will the Growth Opportunities Act bring to invoicing in the B2B sector?
The Growth Opportunities Act (Growth Opportunities Act 2023) in Germany entails several changes and adjustments in various areas. For 1 January 2025, it initially stipulates that B2B companies must be able to accept (read) e-invoices. From 2027/2028, only e-invoices are to be sent, at least that is the government’s plan. According to the law, two types of invoices should be permitted:
- XInvoices
- ZUGFeRD invoices
For you this means:
- You can create XInvoices via the XCreator or in the XCloud
- You can display XInvoices with the viewer in XCreator or with the XViewer
- ZUGFeRD invoices are human-readable and can also be easily displayed in a PDF viewer (without our software)
In contrast to ZUGFeRD invoices, XRechnungen can also be used in the B2G area. With regard to invoicing in the B2B sector, there are the following changes and innovations in particular:
From 1 January 2025, electronic invoicing (e-invoicing) will be mandatory in the B2B sector. This means that companies must issue and receive invoices in an electronic format that fulfils the requirements of the European standard format EN16931. Paper and PDF invoices are still permitted under certain circumstances until 31 December 2027, after which they will no longer be permitted.
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.
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.
In order to reduce the administrative burden, certain simplifications will be introduced for invoicing. Among other things, this includes a simplified regulation for invoicing small amounts of less than €250.
Increased attention is being paid to ensuring the correct use of VAT identification numbers in invoices. Missing or incorrect information can lead to sanctions.
| Type | 2025 | 2026 | 2027 | 2028 | |
|---|---|---|---|---|---|
| Shipping | Paper, PDF | UE ≥ TEUR 800 UE > TEUR 800 |
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| E-invoice (EN-16931) |
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| ReceiptE | invoice (EN-16931) |