Germany

Regulations

E-invoicing requirements in Germany

Banqup Group has a compliant inbound and outbound solution. We are also an accredited Peppol Access Point.

‍Technical requirements

• Platform - Varies per state

• Format - XRechnung or ZUGFeRD

• Archival period - Minimum 10 years

‍B2G mandates

• Receiving - All public bodies

• Issuing - All suppliers of public bodies

‍B2B mandates

• January 2025 - E-invoicing reception for all businesses

• January 2025 to December 2026 - Voluntary e-invoice issuance

• January 2027 - E-invoice issuance for businesses with a turnover exceeding €800,000

• January 2028 - E-invoice issuance for all other businesses

• January 2028 - Estimated e-reporting in place for domestic and international transactions

• Most likely implementing the DCTCE model