Germany Confirms Phased B2B E-Invoicing Implementation from 2025 and E-Reporting by July 2030

Germany is proceeding with its plan for mandatory B2B e-invoicing, with a phased implementation schedule set to begin in 2025 and conclude by 2028. This represents a significant shift in how businesses issue and receive invoices, moving towards a fully digitalized process. Multinationals operating in Germany must prepare for substantial changes to their invoicing systems, ensuring compliance with the specified e-invoicing formats and transmission methods. Beyond e-invoicing, Germany has also outlined its intention to introduce a broader e-reporting mandate by July 2030. This future-proofs the country's tax administration by integrating real-time or near real-time transaction data reporting, aligning with a broader European trend towards continuous transaction controls (CTCs). Companies will need to plan for the eventual integration of their transactional data systems with the tax authority's platforms.