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
Many companies will be working intensively on the 2024 annual financial statements at the start of 2025. Switching to electronic invoicing at the same time would tie up additional resources. To avoid this, AEB will make use of the applicable transition periods.
Companies will therefore continue to receive their invoices by email or letter as usual after January 1, 2025.
In the course of 2025, companies based in Germany will then gradually switch to e-invoices. AEB will provide all information on the changeover process, the exact schedule, and test files in good time. AEB thus ensures a smooth transition.
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More information in German is available from BMF or in further specialist articles.
Federal Ministry of Finance – Issuing invoices in accordance with Section 14 UStG; introduction of mandatory electronic invoicing for transactions between domestic businesses from January 1, 2025 (in German)
The following website also provides an overview of the electronic invoicing obligation (in German): Electronic invoicing becomes mandatory: E-invoices at a glance
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