General Info Germany

E-invoice obligations

General Billit pages :

• General overview of the obligations including dates : Billit help page https://docs.billit.be/docs/methods-for-sending-de
• Scope the obligation:
  • In scope : domestic B2B and domestic B2G
  • Not in scope :
    • B2B international
    • B2C

Allowed E-invoice formats

• When e-invoicing is part of the obligation, e-invoice must be compliant with the format requirements.
• Obligation a
• Allowed formats :
  • In general compliant with the EN16931 norm
  • Specific formats
    • ZUGFeRD
    • Peppol BIS
• Format version requirements evolve.
  • Upcoming: X-Rechnung version 4.0. Based on EN16931-1 standard. Final release is in 2027, not effective yet.
  • Latest ZUGFeRD version : 2.5.2. Effective since September 1, 2026. Will be supported by Billit in the future.
• Other formats:
  • Other formats are only possible when

E-invoice transport networks

Current definition is that the transport network is free.

Practically :

• When customer is registered on Peppol as an e-invoice receiver, the Open/Peppol network is used
• If not, depends on the customer preference:
  • most customers have an e-email address for the e-invoice receiving : this address is not published, contact the customer to get the correct address.
  • some government organisations use portals for upload (info on https://www.billit.eu/en-int/peppol/peppol-e-invoicing-in-germany/ ). Trend is that more and more government organisations will register on Peppol.

E-reporting

• No obligation is applicable for the moment.
• When e-reporting is expected : 2030.

Billit Presence in German workgroups

Billit is represented in :

• Peppol Service Provider Round Table at Koordinierungsstelle für IT-Standards (KoSIT), Senator für Finanzen, Freie Hansestadt Bremen
• Forum elektronische Rechnung (FeRD) at AWV - Arbeitsgemeinschaft für wirtschaftliche Verwaltung e.V.
• Working group B2B at Verband elektronische Rechnung (VeR) e.V
  • is also in charge of the role of GENA (Global Exchange Network Association) - German chapter