Germany implements phased mandatory e-invoicing and DSFinV-K 3.0 requirements

Germany is rolling out several digital mandates for businesses. Under the new e-invoicing regulations, all companies must be able to receive structured electronic invoices (EN 16931 standard) as of January 1, 2025. A second phase begins on January 1, 2027, requiring companies with an annual turnover exceeding 800,000 euros to issue e-invoices. By January 1, 2028, the obligation to issue e-invoices will apply to almost all domestic B2B transactions, excluding small businesses and specific exceptions like small-value invoices under 250 euros.

Simultaneously, the Federal Ministry of Finance (BMF) has released DSFinV-K 3.0, a new version of the digital interface for cash register systems. While voluntary use is permitted starting January 1, 2028, the new technical requirements for data export will become mandatory for all new cash register records on January 1, 2029. Existing systems may not require replacement if manufacturers provide software or firmware updates to support the new interface.

To support this transition, the Elster portal offers a free web application to visualize XRechnung files. Additionally, companies are integrating automated payment and dunning systems, such as the partnership between easybill and Debtist, to leverage machine-readable data for more efficient receivables management.