The e-invoicing obligation applies to services in the B2B sector and has been gradually rolled out since 2025:

Level 1 - you already know it:
Since 01.01.2025, all domestic companies must be able to receive e-invoices. A simple e-mail inbox is sufficient for this. However, paper invoices may continue to be sent until 31.12.2026.

Then it really gets going!

Level 2:
From 01.01.2027, companies with a previous year's turnover of more than 800,000 euros in the B2B sector must send e-invoices.

Level 3:
And from 01.01.2028 it will be everyone's turn. The only exception is for small businesses.

Already important for invoice recipients: Recognize errors!

The Federal Ministry of Finance is therefore now shedding light on the VAT consequences of errors in e-invoices.

A Format error exists if an e-invoice is technically faulty (e.g. cannot be read correctly by a machine). Format errors are still insignificant, but can cost the input tax deduction if the e-invoice obligation has occurred.

Business rule errors relate to the logical connections (e.g. if a tax amount does not match the tax rate in terms of calculation). They are only critical if they lead to incorrect or missing mandatory invoice information.

Content error concern the mandatory information in invoices (e.g. tax number or service description). This means that the invoice is not correct and the input tax deduction is lost if the invoice is not corrected.

Important: You should always check your e-invoices with validation software to detect format and business rule errors, and also check the content personally!

👉 Do you have any questions about e-billing? Get in touch with us: www.wsb-berater.com

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