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:
- From January 1, 2027 for companies with sales in excess of €800,000.
- From January 2028 for companies with sales of less than €800,000.
However, the obligation to receive BtoB electronic invoices will come into force on January 1, 2025.
