From January 1, 2025, a significant change in accounting comes into force in Germany: electronic invoicing becomes mandatory for all companies in the B2B sector. This measure aims to drive digitalization and increase efficiency in accounting.
In addition to the conversion to electronic patient files in the health care system in Germany and the use of e-billing by public authorities, a law came into force in 2013 that further advances electronic administration at municipalities and public authorities. This is the so-called E-Government Act. In this context, some principles of electronic record keeping and substitute scanning were also laid down.
For electronic invoices, the ZUGFeRD format has become established in many industries. The standard supports uniform and automatable processing for companies, customers, and tax advisors.