Three Months Before the B2B Mandate in Germany: Questions Arise About Reform Preparation

This ambitious reform requires all taxpayers, without exception, to be capable of receiving electronic invoices compliant with the EN16931 standard—a significant challenge for many German and European organizations.

1. Key Milestones of Germany’s E-Invoicing Reform

The mandate introduces several obligations with staggered deadlines:

• January 1, 2025: Obligation to receive structured electronic invoices in line with Directive 2014/55/EU.
• January 1, 2027: Obligation to issue invoices for companies with an annual turnover exceeding €800,000.
• January 1, 2028: Obligation extended to all companies.

The reform also provides for transitional adjustments:

• Invoices in non-compliant formats (e.g., PDF, EDIFACT) will still be accepted if both parties agree, until 2027 or 2028.
• Specific questions regarding hybrid formats such as Factur-X remain unresolved.

2. Issues Raised at the Exchange Summit in Prague

Several concerns emerged during the Exchange Summit:

• Lack of information and preparation: Many businesses still mistakenly believe a PDF invoice qualifies as an electronic invoice, which it does not under the regulations.
• Absence of a clear framework: Unlike other countries, Germany has not issued comprehensive guidance to support businesses.
• Unanswered technical questions:
  • Will there be local extensions to the EN16931 standard, and what are their application rules?
  • How should specific cases such as discounts, credit notes, or corrective invoices be managed?
  • What transmission formats will be allowed (Peppol, EDI, email)?
  • Will an official list of certified providers be published?

3. Technical and Organizational Challenges for German Businesses

The mandate entails significant transformations:

• Technical capacity: Businesses must be able to receive and process structured electronic invoices, apply necessary checks as per the EN16931 standard, and ensure compliant archiving.
• Use of service providers: Most companies lack the tools needed to integrate invoice data into billing systems or to archive it in compliance with regulations.

These gaps highlight the urgent need for support from experts in electronic invoicing.

4. Why Choose Generix for Compliance?

As a leader in SaaS solutions for supply chain and electronic invoicing, Generix offers a comprehensive, EU-compliant solution:

• Guaranteed compliance with EN16931 and ViDA directives.
• Simplified integration with existing systems.
• International support for global business operations.
• Transition management: Support for hybrid formats (Factur-X, PDF) during the transitional period.

With Generix, businesses can anticipate deadlines and turn regulatory constraints into opportunities to optimize invoicing processes.

5. A Broader European Perspective

Germany’s reform is part of a global movement toward digitizing fiscal processes. Companies operating across multiple countries must now adopt a unified approach to meet various local compliance requirements.

Conclusion: Prepare for Compliance Today

The B2B mandate in Germany, though complex, represents an essential step in modernizing fiscal exchanges. Generix, with its e-invoicing solution, helps you confidently tackle these challenges.

Anticipate the e-invoicing reform now:
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