EU allows Germany to introduce mandatory e-bill earlier


The EU authorizes Germany to introduce electronic invoicing (e-invoicing) for certain transactions as early as January 01, 2025, before it becomes mandatory throughout the EU.

Germany had submitted an application on November 10, 2022, which has now been approved. The bill is to be limited to B2B sales for now and will be addressed in the Growth Opportunity Act legislative process. It remains to be seen whether Germany will implement the project as planned, as the national legislative process is still at a very early stage. The development must continue to be observed.

Mandatory e-invoicing refers to a legal regulation that requires companies and government agencies to issue, transmit and receive invoices in electronic form. Instead of paper invoices, all business documents are created and exchanged in a structured electronic format.

The introduction of e-billing is expected to improve efficiency and transparency in business processes, reduce administrative costs and promote e-commerce. It also helps to reduce paper consumption and lower the environmental impact.

In some countries or regions, e-billing is already required by law, while in others its introduction is still under discussion or being implemented gradually. The exact regulations and deadlines vary depending on the respective national or regional laws and guidelines.

Source: EY

Photo: Christian Lue (Unsplash)

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