Germany: Parliament approves legislation introducing e-invoicing mandate

The bill outlines a three-phase implementation of mandatory e-invoicing.

The bill outlines a three-phase implementation of mandatory e-invoicing.

Legislation—the Growth Opportunities Bill—on 22 March 2024 received approval from the German Federal Council (Bundesrat). This bill aims to enhance growth opportunities, foster investment and innovation, and promote tax simplification and fairness. A key provision of this bill is the mandate requiring the use of e-invoices in a structured format set by the tax authorities.

The bill, currently awaiting publication, outlines a three-phase implementation of mandatory e-invoicing:

  • Beginning 1 January 2025, businesses must be able to receive invoices in an electronic format. However, until 31 December 2026, businesses can still issue invoices in non-electronic formats if the invoice recipient agrees.
  • From 1 January 2027, businesses with annual revenues over €800,000 must issue e-invoices.
  • From 1 January 2028, all businesses in Germany must issue e-invoices.

The bill was previously approved by the lower of the parliament (Bundestag) on 23 February 2024 and is now awaiting publication in the official gazette.

For more information, contact a KPMG tax professional:

Kathya Capote Peimbert |

Lauren Tallman |

Philippe Stephanny |



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