What question did this study set out to answer?

To explore the new obligation for German businesses to issue e-invoices, marking a shift towards digital invoicing.

April 22, 2026International VAT Monitor0 citations

B2B E-Invoicing in Germany: First Step towards Digital Processes

KAKatharina ArtingerFriedrich-Alexander-Universität Erlangen-Nürnberg

Key Points

To explore the new obligation for German businesses to issue e-invoices, marking a shift towards digital invoicing.
Analytical overview of e-invoicing requirements.
Comparative analysis with other EU Member States.
Discussion of impacts on transaction reporting.
Businesses must provide e-invoices starting January 2025.
E-invoicing will enable near-real-time reporting of transactions.
The initiative aligns with broader EU VAT reforms.

Abstract

Since 1 January 2025, German taxable persons have had to issue e-invoices for domestic business-to-business (B2B) supplies. In this article, the author mentions that this is a first comprehensive step towards digital invoicing and automatic processes among German companies. Furthermore, the obligation of issuing e-invoices will lead to near-real-time reporting of individual transactions. The German e-invoicing project is a development parallel to those of various other EU Member States and to EU-level developments with the well-known VAT in the Digital Age reforms.

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