5 questions about mandatory e-billing. An overview!


Companies are faced with the challenge of deciding when e-invoicing is mandatory. This scheme is intended to provide support.

Relevant factors

The recipient and supplier must be domestic entrepreneurs. Invoices under 250 euros or certain tax-exempt services are exempt from the e-invoicing obligation.

Specific requirements

Legal entities under public law or property-related services are still subject to the obligation to issue invoices. However, an “other invoice in another electronic format” or a paper invoice is sufficient.

In the case of existing continuing obligations, an initial e-invoice must be issued for the input tax deduction.


The scheme provides a clear structure for determining when B2B e-invoicing is mandatory in Germany. Companies should ensure that all relevant criteria are met in order to fulfill the legal requirements.


On 06/13/2024, the Federal Ministry of Finance (BMF) published a letter for comment by the associations. In this draft, it sheds light on the issuing of invoices in accordance with Section 14 UStG with the introduction of the mandatory electronic invoice for transactions between domestic entrepreneurs from January 1, 2025.

Decision guidance on when an e-invoice is mandatory.
Guideline for mandatory B2B e-invoicing, to be applied from 2028 at the latest
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