Tungsten Automation is closely following the impending January 2025 e-invoice receipt obligations in Germany further to our previous post. As a reminder: from 1 January 2025, German businesses must accept invoices that comply with, or are interoperable with, the European e-invoicing standard, the 16931. Buyer consent is required for all other invoices that do not comply with the European e-invoicing standard.

Germany has published draft regulations pertaining to both the January 2025 obligations and the subsequent e-invoicing mandate obligations, which will commence from 1 January 2027. The draft regulation covers the following topics:

• Invoice formats and obligations from 1 January 2025
• The legislative progress concerning the Growth Opportunities Act
• E-invoice transmission methods
• Invoice storage
• Input VAT considerations.

The draft is open for feedback until 11 July 2024, and can be accessed via the German Ministry of Finance website:

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2024-06-14-entwurf-einfuehrung-e-rechnung.pdf?__blob=publicationFile&v=2

Tungsten Automation has analysed the draft regulations. The German government is expected to provide a final version of the regulations in Q4. Tungsten Automation is currently evaluating how it will support the January 2025 obligations based on the draft regulations and will communicate to this effect with our German market shortly.