Mandatory from January 2027EuropeGermany B2B e-Invoicing Mandate: What to Expect in 2027
Germany is preparing for mandatory B2B electronic invoicing. Here's what businesses need to know.
Overview
Germany's Growth Opportunities Act (Wachstumschancengesetz) mandates B2B e-Invoicing from 2027. All domestic B2B invoices must be in structured electronic format compliant with EU standard EN 16931.
Key Requirements
All B2B invoices must be in structured electronic format (XRechnung or ZUGFeRD 2.x)
Paper and PDF-only invoices will no longer be accepted for B2B transactions
From Jan 2025: all businesses must be able to RECEIVE e-Invoices
From Jan 2027: businesses with >€800k revenue must ISSUE e-Invoices
From Jan 2028: all businesses must issue e-Invoices
Timeline
All businesses must accept e-Invoices
Large enterprises must issue e-Invoices
All businesses must issue e-Invoices
Non-Compliance Penalties
Non-compliant invoices will not be recognized for VAT deduction purposes
General tax penalty framework applies (up to €25,000 per violation)
Increased audit probability for businesses not complying with format requirements
How Taxera Helps with Germany Compliance
Taxera generates EN 16931-compliant XRechnung and ZUGFeRD formats natively from SAP, ensuring seamless transition.
Italy
France
Poland
Spain
Saudi Arabia
Brazil
India