Exceed compliance requirements with InvoiceAgility
Invoicing in Germany Highlights
Germany will introduce mandatory B2B e-invoicing for domestic transactions starting January 2025. The standard VAT rate is 19%, with a reduced rate of 7%, regulated by the Federal Central Tax Office (BZSt). E-invoices must comply with the EN 16931 standard and be archived according to certain requirements.
Requirements Snapshot
Tax Overview
Tax Type: VAT (Value Added Tax)
Tax Authority: Federal Central Tax Office (BZSt)
Current tax rates: Standard rate: 19%, Reduced rate: 7%
Currency: Euro (EUR)
Archival Overview
Legal archiving period: 10 years (8 years from 2025)
Archive Location: Storage abroad allowed under conditions
e-Signature Overview
e-Signature required: Not required but recommended
Business-to-Business (B2B)
e-Signature required: Not required but recommended
Business-to-Government (B2G)
e-invoicing obligations: Mandatory since 2020
B2G invoicing Government Platform: Zentraler Rechnungsstellungsempfänger (ZRE)
Invoice issuance requirements: EN 16931-compliant via ZRE
Invoice reception requirements: EN 16931-compliant via ZRE
B2G invoice formats: XRechnung, Peppol BIS, Zugferd
