Germany – Obligation to receive electronic invoices from January 1, 2025

The Wachstumschancengesetz was passed by both German parliamentary chambers on March 22, 2024.

The obligation to issue BtoB electronic invoices will be introduced in two waves:

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1. From January 1, 2027 for companies with sales in excess of u20ac800,000.
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2. From January 2028 for companies with sales of less than u20ac800,000.
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However, the obligation to receive BtoB electronic invoices will come into force on January 1, 2025.