Another Step Towards E-invoicing in Germany

The governments of three German federal states have decided to take a step towards e-invoicing in Germany. The changes were introduced in the new year.

So, what is changing from January 1, 2022, in individual federal states?

Baden Württemberg

As a rule, it is mandatory to issue and send an electronic invoice, with it being noted that the invoice issuers must inform the recipient of the invoice about its issuance.

The obligation to issue and send electronic invoices has some exceptions, such as the following situations in which:

• The invoice issuer or the invoice recipient is a commune or association of communes
• The invoice amount is less than EUR 1,000 (excluding VAT). Here, it is necessary to pay attention to the temporary nature of this regulation, because it is in force from 1.01.2022 to 31.12.2025
• The issuer of an invoice from third countries does not have the necessary technical capabilities

Electronic invoices can be issued on the website portal by:

1. Web uploading
2. Email
3. PEPPOL – from 14.03.2022

Hamburg

Here, we have changes in the B2G field. Contractors are required to send electronic invoices for all invoices for supplies, work or other services after the performance of public procurement, or contracts which are issued for concessions.

Saarland

Mandatory for B2G issuers from 01.01.2022, with some exceptions: 

• Settlement of amounts of EUR 1,000 and less
• Invoicing for cash and immediate payments with a debt-discharging effect, regardless of the invoice amount

Notwithstanding the above mandatory regulations for mentioned states, it is possible on a voluntary basis for the invoice recipient to agree with the invoice issuer to issue and send electronic invoices.

There’s more you should know about e-invoicing in Germany – learn more about the new and upcoming regulations.