When does GEMA introduce the e-invoice?

As from 1 January 2025, there is an obligation for businesses located in Germany (subject to VAT) that they use structured electronic invoices. However, there are transitional provisions for the issuance and transmission of e-invoices, which we make use of (pursuant to Section 27 (38) No. 1 of the German Value Added Tax Act (UStG)).

What this means: Turnover up until 31 December 2026 can be transferred on paper or, provided the invoice recipient has given their approval, in an electronic format that does not fulfil the new statutory requirements (e.g.a simple PDF format).

What is the background:

The e-invoice is a digital form of the invoice which must comply with certain statutory requirements and must be transmitted in a structured electronic format. It is more than just a simple PDF file - it contains machine-readable data which can be processed directly from accounting or ERP systems.

The automated processing saves time and reduces errors. At the same time, there are also challenges for the businesses. This is why the Wachstumschancengesetz [Growth Opportunities Act] provides for transitional provisions.

As soon as the transition to issuing e-invoices has been completed, we will provide comprehensive information on this topic.