Germany is following in the footsteps of countries such as Italy, France, and Poland by introducing a mandate for e-invoicing in the business sector. The obligation is expected to come into effect from January 1, 2025.

The German Federal Ministry of Finance (BMF) has released a document outlining the details of the mandate. The BMF has invited selected enterprises to provide feedback on the proposal, with a deadline of May 8, 2023.

Under the mandate, structured electronic invoices will be required to be submitted to both tax authorities and customers. The proposal takes into account not only the EN16961 European e-invoicing standard but also the ViDA (VAT in the Digital Age) proposal.