German E-Invoices: Email Inbox Now Sufficient for Receipt

| Image credits: "The inside of the Dome at Bundestag in Berlin" by Infomastern is licensed under CC BY-SA 2.0.

As of January 1, 2025, all taxpayers residing in Germany must be equipped to receive structured, machine-readable electronic invoices. To do so, businesses will only need an email inbox to receive electronic invoices (e-invoices), as confirmed by the Federal Government in its response 20/12742 (in German) to a minor inquiry from the CDU/CSU parliamentary group 20/12563 (in German). However, companies may still choose to agree on alternative electronic transmission methods.

MANDATORY E-INVOICE ADOPTION FOR B2B TRANSACTIONS

The Federal Government emphasized that the mandatory use of e-invoices in B2B transactions is a key step toward introducing an electronic system for transaction-related reporting to the authorities. This reporting system will enhance oversight and ensure compliance with VAT regulations. In collaboration with the federal states, which are responsible for VAT collection under Article 108 of the Basic Law, the federal government is actively developing a plan to implement this reporting system. The objective is to establish a unified system for reporting both domestic and EU internal market sales.

EU VAT DIRECTIVE AND PENDING DIGITAL TAXATION FRAMEWORK

However, the government noted that the EU's adoption of the European Commission's "VAT in the Digital Age" directive is still pending. This directive will determine the regulations and timeline for introducing a reporting procedure for intra-Community transactions. The current compromise proposal suggests implementation across EU member states by July 1, 2030.

SOURCE/ RECOMMENDED READ:

• German Bundestag - E-billing: E-mail inbox is sufficient (in German) 
• The complete response is available for download as translated to English here: 20/12742 (PDF in English)