Central reporting system for e-invoices: what is the current implementation status in Germany?
From January 1, 2025, e-invoicing will be mandatory in Germany for all B2B transactions, with some transitional arrangements. In addition to the introduction of e-invoicing, the focus is on the introduction of a central portal for revenue reporting. Even though it is already clear that such a reporting system will be introduced in Germany, the question still remains: how far has Germany progressed in terms of developing and implementing such a system?
In August 2024, the CDU/CSU* parliamentary group submitted a question to the federal government in order to clarify the current status:
“When will the federal government assume that e-invoices and reporting procedures will be implemented, and will the tax authorities be able to evaluate the high volume of data at that time?”
The answer: a central reporting portal is being planned
According to the federal government, it is collaborating with the federal states to introduce a central portal for revenue reporting in Germany. The new system will cover both national and intra-community transactions. Based on the EU ViDA initiative, this is an important step in the fight against tax fraud and to secure tax revenues. However, the EU has yet to adopt the proposed ViDA directive. And with that, the official regulations for the drafting of the reporting procedure and the implementation date in Germany.
According to the federal government, the implementation of a corresponding reporting system involves extensive legislative and IT infrastructure changes, both in the economy and in the administration. These implementations require lead times, which the EU Commission also refers to...
The EU's plans
- Implementation of the e-invoicing mandate by 2028: from 2028, e-invoicing will be mandatory for all intra-community B2B transactions. National B2B and B2C transactions can continue to be regulated individually.
- Transition periods until 2030: a transition period until 2030 is granted for the full implementation and fine-tuning of the new systems for real-time reporting and the use of e-invoices.
- Requirement for the reporting system: the data to be transmitted to the future reporting system shall be subject to meaningful evaluation and use to secure tax revenue and combat fraud. This shall also apply to the use of digital processes.
- Significance for developments in the Federal Republic of Germany: according to the government, all these requirements are being incorporated into the ongoing work of the federal and state governments.
The significance for companies
The planned introduction of a central reporting portal and the requirement for e-invoices from 2025 represent significant steps towards digitization: companies that address the implementation of e-invoices and the necessary IT infrastructure at an early stage can benefit from more efficient workflows and reduced administrative costs in the long term.
*Christian Democratic Union of Germany and Christian Social Union in Bavaria/Germany
**All information is subject to change. Dates, deadlines, and information may change at any time.
