German Ministry of Finance Issues Final Guidance on Mandatory E-Invoicing Including Transitional Provisions

The German Ministry of Finance has issued final guidance on mandatory electronic invoicing (e-invoicing). As previously reported, the Growth Opportunities Act established that e-invoicing will be mandatory from 1 January 2025. The guidance covers the new requirements, special questions, e-invoices and input deductions, storage, and other matters.

Under current rules, e-invoices may generally be issued with the consent of the recipient. From 1 January 2025, e-invoices are mandatory for dome…