From January 1, 2025, it will be mandatory to use electronic invoicing for transactions between domestic companies in Germany. AEB will take advantage of the statutory transitional provisions. Read here about AEB's current planning and general information from the Federal Ministry of Finance (BMF).
What is an electronic invoice?
An electronic invoice as defined by German law is characterized by a structured, machine-readable data format. The invoice details are transmitted as individual fields. Human readability is not required, but the e-invoice data structure can be embedded in a human-readable PDF document, for example. However, a PDF document without an embedded data structure does not count as an electronic invoice.
Implementation by AEB
Throughout 2026, companies based in Germany will gradually switch to e-invoicing. AEB will provide all the necessary information regarding the transition process, the exact timetable, and test files in a timely manner, ensuring a smooth transition.
Companies will therefore continue to receive their invoices by email or post as usual in 2026.
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More information is available (in German) from BMF or in other specialist articles.
The following website also provides an overview of the obligation to use e-invoicing: Elektronische Rechnung wird Pflicht: E-Rechnung im Überblick
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