E-invoicing in Germany: challenges, triumphs and everything in between

The beginning of the German e-invoicing journey

Germany’s e-invoicing journey started in the same way as it did for many other EU member states in 2010-11, with the introduction of Directive 2010/45/EU. The Directive specified that e-invoices are required to be treated in the same way as paper invoices, without additional conditions being applied.

Germany implemented changes in tax legislation to fulfill the Directive requirements, transposing them in the Tax Simplification Act of 2…