E-Invoicing

Invoicing is undergoing a fundamental transformation. With the mandatory introduction of e-invoicing in the B2B sector, the legislator has established the foundation for fully digitized billing processes.
Since 1 January 2025, businesses must be able to receive electronic invoices. The mandatory issuance of structured e-invoices will be introduced step by step, applying to most companies from 2027 onwards.
The regulatory framework is in place. The transition periods are defined. Companies must act now.
The transition is not merely a system adjustment. It requires companies to implement tax requirements correctly from a technical perspective. Key challenges include:

the correct display of mandatory invoice data (sections 14 and 14a German VAT Act),
the validation of syntax and data structure,
ensuring semantic consistency, and
audit-proof archiving.

Errors can have immediate consequences for input VAT deduction, payment processes, and tax audits.

E-invoicing is a cross-functional topic: IT, finance, and tax functions are closely interconnected. We support companies throughout the entire implementation process, structure workflows, review existing systems, and ensure legally compliant execution.

More about the e-invoicing obligation

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[{"title":"Federal Ministry of Finance\u2019s letter on B2B E-invoicing: Validation and Obligatory Invoice Elements","nid":"5339","body":"On 15 October 2025, the German Federal Ministry of Finance published another official letter on the obligatory use of electronic invoices for domestic B2B supplies. Contrary to some expectations, the Federal Ministry continues to emphasize the importance of invoice validation. In the Federal Ministry\u2019s view, only those who check their e-invoices with a suitable validation application can avoid any risk to input VAT deduction. KMLZ supports you in checking and certifying your validation application if required. The Federal Ministry\u2019s letter also includes further clarifications on obligatory\u2026","field_datum":"17.10.2025\n","field_newsletter":"VAT Newsletter 37\/2025"},{"title":"New draft of German Federal Ministry of Finance\u2019s letter on e-invoicing","nid":"5164","body":"The Federal Ministry of Finance has published a new draft letter on mandatory e-invoicing which should update the Administrative VAT Guidelines. However, the letter will also give further details and should provide practical guidance. It is striking that the Federal Ministry of Finance emphasises not only the content check of e-invoices but also a technical check and recommends that companies establish validation solutions. You can find more details in our newsletter.\n","field_datum":"10.07.2025\n","field_newsletter":"VAT Newsletter 22\/2025"},{"title":"VAT in the Digital Age (Part 3): Electronic invoices and digital reporting requirements","nid":"307","body":"Following the ECOFIN Council\u0026#039;s approval of the ViDA package, we would like to inform you in this newsletter about the e-invoicing obligations and digital transactional reporting obligations that companies will face. In a first step, the course will be set for national e-invoicing obligations. Later, e-invoicing and reporting obligations will be introduced at EU level. Key changes will then be a standardised definition for e-invoices and timely reporting obligations for both cross-border and national transactions.\n","field_datum":"08.11.2024\n","field_newsletter":"VAT Newsletter 46\/2024"},{"title":"E-invoicing obligation in Germany from 2025: Finance Ministry Circular published","nid":"314","body":"In Germany, e-invoicing will be obligatory for domestic B2B supplies between established companies from 1 January 2025. Yesterday, around two and a half months before the introduction of the e-invoicing obligation, a corresponding Finance Ministry Circular was published. The Circular contains clarifications which were not included in the draft circular published in June 2024.\n","field_datum":"16.10.2024\n","field_newsletter":"VAT Newsletter 39\/2024"},{"title":"E-invoicing in Germany from 2025 - Federal Council clears the way","nid":"332","body":"The Federal Council has approved the Growth Opportunities Act. This means that mandatory e-invoicing for national B2B transactions will be introduced in Germany on 1 January 2025. Transitional provisions are only available for invoice issuers. Taxable persons established in Germany must be able to receive e-invoices from 2025.\n","field_datum":"25.03.2024\n","field_newsletter":"VAT Newsletter 10\/2024"},{"title":"E-invoicing in the EU - Update","nid":"5084","body":"The introduction of e-invoicing obligations in Europe remains high on the political agenda. However, there have been delays both at EU level and in many EU Member States, most recently due to technical problems. You will find an update on current developments in our newsletter. In our online seminar on 06.02.2024 we will give you additional in-depth insights.\n","field_datum":"23.01.2024\n","field_newsletter":"VAT Newsletter 05\/2024"},{"title":"E-invoicing in Germany: law enters the mediation process","nid":"5088","body":"The current draft of the law for an e-invoicing obligation between domestic companies for their domestic B2B transactions has, once again, been modified. Based on the current proposals, changes would come into force, in stages, from 2025. The Federal Parliament has already voted in favour. However, the Federal Council has rejected the draft, meaning a mediation process must now commence.\n","field_datum":"28.11.2023\n","field_newsletter":"VAT Newsletter 47\/2023"},{"title":"E-invoicing in Germany and the EU \u2013 an Update","nid":"5083","body":"Rarely does a week go by without new announcements being made on the introduction of a national e-invoicing obligation and an associated transactional reporting system within the EU. Member States are increasingly working on the introduction of national e-invoicing obligations and the \u0026quot;VAT in the Digital Age\u0026quot; (ViDA) initiative seems to be gaining more momentum. Discussions about the details of the e-invoicing obligation in Germany are also intensifying. You will find a brief overview of the current developments in our newsletter.\n","field_datum":"16.10.2023\n","field_newsletter":"VAT Newsletter 44\/2023"},{"title":"E-invoicing in Germany and the EU \u2013 an Update","nid":"359","body":"The European \u0026quot;e-invoicing map\u0026quot; is becoming increasingly colourful. More and more EU Member States now intend to introduce a national e-invoicing obligation. The EU Council also authorized Germany and Romania to introduce obligatory e-invoicing by way of derogation from the provisions of the EU VAT Directive just recently. Nevertheless, most plans in the different countries involve the postponement of the initial date of introduction. In our newsletter we outline the new developments for selected countries.\n","field_datum":"02.08.2023\n","field_newsletter":"VAT Newsletter 34\/2023"},{"title":"German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026","nid":"362","body":"Things are getting serious: e-invoicing is to become mandatory in Germany. According to the current draft legislation, taxable persons will still be able to \u0026quot;test\u201d the system until the end of 2025, but as of January 2026, e-invoices will have to be exchanged for all domestic B2B transactions between taxable persons established in Germany. There are currently no guidelines on how e-invoices are to be exchanged. Now, the task is to analyze and adapt invoicing processes and make ERP systems fit for the new e-invoicing obligation.\n","field_datum":"14.07.2023\n","field_newsletter":"VAT Newsletter 31\/2023"}]

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Our services

Efficiency Check - Digital invoice capture

As part of our modular efficiency check, we provide comprehensive consulting on the digitalization and automation of your invoice processing – from structured receipt and validation of incoming invoices to error-free transfer to your ERP system and archiving.

Efficiency Check – Digital invoice creation

To meet the complex regulatory requirements for digital invoice creation, we offer a step-by-step and modular Efficiency Check. The goal is to identify weaknesses in the existing process at an early stage, minimize tax risks, and ensure compliance with legal requirements and EN 16931.