Germany: Extended transition to e-invoicing passes Bundestag

Dilara İnal
November 24, 2023

The Bundestag, the lower house of the German Federal Parliament, passed the Growth Opportunities Act introducing mandatory e-invoicing for domestic B2B transactions.

The general transition period (voluntary phase) has been extended by one year compared to the federal government draft. This means paper invoices will be accepted until the end of 2026. Additionally, smaller businesses with a total turnover of up to EUR 800,000 in the previous calendar year will be required to issue e-invoices as of January 2028.

The Act will next be presented for a vote in the Bundesrat. For more details on Germany’s e-invoicing plans, please visit our blog.

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Dilara İnal

Dilara works as a Regulatory Consultant at Sovos. Before joining Sovos, Dilara worked as a lawyer in tax law and is currently pursuing her master’s degree in financial law at Istanbul University.
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