Tax Authority

Bundesministerium der Finanzen (BMF).

B2G: Each federal state (Land) holds individual responsibility for the administration of its respective duties.

Archival – 10+1 years

Format – Germany's e-invoicing rules align with the EU’s ViDA proposals and the CEN 16931 standard. Acceptable formats include:

ZUGFeRD: PDF/A-3 with embedded XML (CII syntax)

XRechnung: XML in either CII or UBL syntax

Other formats: Allowed if both parties agree, data is CEN 16931-compliant, and interoperability is ensured.

Traditional formats like standard PDFs or paper invoices remain allowed for certain cases (e.g., B2C).

Obligation –

B2G: As of April 18, 2020, all German federal states are required to accept electronic invoices from businesses, in accordance with the European Directive 2014/55/EU.

B2B: From January 2025 onward, all businesses must be capable of receiving e-invoices. The obligation to issue e-invoices in B2B transactions will be phased in: starting January 2027 for businesses with annual revenues exceeding €800,000, and from January 2028 for SME’s.

Digital signature is not mandatory.

Exemptions:

Entrepreneurs established in Germany who exclusively carry out VAT-exempt B2B transactions within Germany.

Small-value invoices (i.e., where the gross invoice amount does not exceed EUR 250)