B2B E-Invoicing in Germany: First Step towards Digital Processes

Since 1 January 2025, German taxable persons have had to issue e-invoices for domestic business-to-business (B2B) supplies. In this article, the author mentions that this is a first comprehensive step towards digital invoicing and automatic processes among German companies. Furthermore, the obligation of issuing e-invoices will lead to near-real-time reporting of individual transactions. The German e-invoicing project is a development parallel to those of various other EU Member States and to EU-level developments with the well-known VAT in the Digital Age reforms.