Germany: Federal government approved draft act on B2B e-invoicing mandate

Joanna Hysi
September 6, 2023

On August 30, 2023, the German Federal Government approved the draft act (Growth Opportunities Act) published by the Ministry of Finance (BMF) on July 14, 2023, which includes, among others, the introduction of the nationwide B2B e-invoicing mandate. This marks the onset of the legislative process for the adoption of the draft act by the parliament.

The timeline of the roll-out of the B2B e-invoicing mandate remains the same, except the voluntary phase is extended until the end of 2026 for small companies with an annual turnover 800,000 EUR in 2025.

Check our article here for more details about the draft B2B e-invoicing mandate.

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Joanna Hysi

Joanna is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Greece, Joanna’s background is in commercial and corporate law with research focus on EU law and financial innovation. Joanna earned her degree in Law in Greece and her masters in Commercial and Corporate from London School of Economics and Political Science (LSE) in London.
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