Mandatory B2B E-Invoicing in Germany since 1 January 2025

While on an EU level, the introduction of e-invoicing has been postponed until mid-2030 after lengthy negotiations on the ViDA package, the German legislator has surprisingly put a lot of effort into its digital strategy and decided to start with mandatory B2B e-invoicing from 1 January 2025. In this article, the author sheds light on the legal background, the scope of the new rules and its implications for businesses.