E-Invoicing 2027 in Germany!

Dear clients, colleagues, and friends of VAT!

Everyone is talking about e-invoicing. In Germany, sending e-invoices has been an option (and the ability to receive them mandatory) since January 1, 2025. Those receiving them already are dealing with issues such as visualization, validation, and archiving. However, in our experience, the number of e-Invoices actually sent is still relatively low, as many companies have not yet switched to e-invoicing for their sales invoices. This will have to change as of January 1, 2027, when e-invoicing will become mandatory for established businesses with a turnover of more than €800k p.a. for outgoing invoices.

The legal framework for VAT has been sufficiently clarified: We know what requirements e-invoices must meet and in which cases they are mandatory. However, things get interesting when it comes to the actual implementation of incoming and outgoing e-invoices and the related processes within a company. In short: What are the key ingredients for a successful e-invoicing implementation?

We have held many webinars for German speaking audiences. Even though e-invoicing becomes mandatory for taxable supplies between businesses established in Germany, it turns out there is also much interest on the topic from outside Germany. This is of course reasonable, if an international company has a subsidiary in Germany. But even if there is no local establishment here – there may be points of contact between international businesses and German regulation, such as:

1. My company is VAT registered in Germany – am I affected?
2. When is my business (deemed to be) established in Germany? Does a German warehouse or the lease of a German office building trigger an obligation to be able to send and indeed receive e-invoices?
3. How can I convince my German business customer to accept traditional invoices from my side? 
4. If I have a German based supplier, will I have to accept e-invoices even if I am not established in Germany?
5. Can I issue e-invoices voluntarily to my German business customers – because it better fits in my global set up?

Since e-invoicing is a combination of legal and technical aspects, the webinar is a collaborative project between our VAT boutique and our partners, Nitt & Huff GmbH from Berlin.

Agenda:

1. Overview on the legal framework in Germany
   1. Where is e-invoicing applicable, what are the exceptions and counter-exceptions?
   2. What sanctions apply if the requirements are not met?
2. Technical implementation:
   1. Sender – How to create and send e-invoices
   2. Recipient – How to receive, validate, visualize and archive e-invoices
   3. Common formats in German practice (X-Rechnung, ZUGfERD)
   4. Project Approach and Success Factors: Lessons already learned
3. Outlook from a German perspective
   1. Real time reporting – when will it be introduced and how could it look like?
   2. VIDA (1 July 2030)

The webinar will take place on:

Thursday, October 15, 2026 4:00 p.m. to 6:00 p.m. German time (CET)

Registration fee: 100 euros (+ our favourite tax, currently 19%, not to be applied because of Art. 44 / 196 EC VAT Directive if you’re contracting with us from outside of Germany 😊).

Following the webinar, we will send you the presentation as a PDF by email. You will receive an email with the Zoom link to join the webinar well in advance of the event. Note the event will not be recorded.

We look forward to your participation and feedback.

nesemann&grambeck   Nitt & Huff GmbH