Outlines of the planned e-invoicing mandate in Germany

As the market is expecting the most recent draft legislation on mandatory e-invoicing to be presented for the German Parliament during August-September 2023, let's review the key highlights of the proposal.

Timelines e-Invoice introduction

• Starting 1 January 2026, EN-compliant e-invoices become the default, or primary type, of e-invoice in Germany
  • EDI-invoices will be allowed exclusively upon buyer’s consent
• Starting 1 January 2028, only EN-invoices will be allowed
  • Meaning tha…