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Germany: Updated FAQ on mandatory e-invoicing

Effective January 1, 2025

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january 13, 2026

The Federal Ministry of Finance in early November 2025 published an updated frequently asked question (FAQ) on mandatory electronic invoicing (e-invoicing) effective January 1, 2025.

The updated version retains core definitions and timelines but introduces key clarifications on transmission channels and compliance requirements.


For more information, contact a KPMG tax professional in Germany:

Christopher Böcker | cboecker@kpmg.com

Astrid Ras | astridras@kpmg.com

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