Mandatory e-invoicing in Germany starting from January 1, 2025

Germany is transitioning to the era of mandatory e-invoicing gradually starting from the beginning of 2025.

Germany's e-invoicing mandate - implementation timeline

1.1.2025 EN-compliant e-invoices on the receiving side must be enabled - Phase 1

All businesses must be able to receive EN 16931 compliant e-invoices from beginning of 2025. Sending EN 16931 compliant  e-invoices is voluntary. Sending paper, PDF and non-EN-compliant e-invoices is still allowed with the buyer's consent.

1.1.2027 EN-compliant e-invoices on the issuing side become mandatory - Phase 2

Companies with a turnover of at least €800,000 in the previous year are no longer allowed to issue paper invoices even with the recipient's consent. Sending EDI invoices is still permitted.

1.1.2028 Mandatory EN-compliant e-invoice issuing for all - Phase 3

Even companies with a turnover below €800,000 are prohibited from sending paper invoices from January 1, 2028, onwards. Sending non-EN-compliant EDI invoices is also prohibited.

Heeros and the German e-invoicing mandate

Heeros provides solutions for both e-invoice senders and receivers in Germany to comply with forthcoming mandates, available today. With Heeros Sales Invoices, you can achieve complete automation of your sales invoicing, reaching a level of 100% e-invoicing smoothly and cost-effectively. Heeros Purchase Invoices streamlines your handling of purchase invoices from receiving and circulating them to accounts payable. Both solutions are easy to seamlessly integrate into your existing ERP, or other systems.

See our practical guide on e-invoicing.