The shift to electronic invoicing in the public sector began in 2017 with the introduction of the \u201eVerordnung \u00fcber die elektronische Rechnungsstellung im \u00f6ffentlichen Antragswesen des Bundes\u201c<\/em> (\u201cRegulation on Electronic Invoicing in Federal Application Processes\u201d).<\/p>\n\n\n\n

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Starting in 2025, with the enactment of the Wachstumschancengesetzes <\/em>(Growth Opportunities Act), this obligation will extend to all companies and solo entrepreneurs in the B2B sector. The legal basis is already in place under the amended VAT Act (\u00a7 14), which defines an e-invoice as:<\/p>\n\n\n\n
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\u201cAn electronic invoice is a bill issued, transmitted, and received in a structured electronic format, allowing for automated electronic processing.\u201d
\u2014 Artikel 23, \u00c4nderung des UmsatzsteuergesetzesBundesgesetzblatt Teil I (27.03.2024)<\/strong><\/p>\n<\/blockquote>\n\n\n\n
Simply put, an e-invoice is like a regular invoice<\/a> containing the same required details but formatted electronically<\/strong> and structured according to the European invoicing standard EN 16931<\/strong>. This format enables machine readability<\/strong>.<\/p>\n\n\n\n\n\n\n \n \n