The public sector is entering a new phase of digitalisation when it comes to e-invoicing. With the Growth Opportunities Act, electronic invoicing is becoming the standard in the B2B sector and for many public organisations. The basis for this is the Value Added Tax Act:
- Section 14(1) sentence 3 et seq. of the VAT Act defines what constitutes a valid electronic invoice.
- Section 27(38) of the VAT Act regulates the statutory transition periods.
E-invoices in accordance with EN 16931 will therefore become mandatory.
Since 1 January 2025, businesses – just like public institutions before them – have been required to be able to receive electronic invoices. At the same time, e-invoicing is gradually becoming the mandatory format for sending VAT-liable invoices. Other formats such as paper or PDF are only permitted on a transitional basis – generally until the end of 2026, and until the end of 2027 for companies with an annual turnover of less than €800,000.
For many organisations in the public sector, this creates a new sense of urgency: solutions introduced as interim measures under the first e-invoicing regulations of 2018/2020 are often not designed to cope with the increasing volumes and requirements of the future. Scalable, automated processing is therefore becoming a crucial factor for success.
E-invoicing should therefore be approached strategically: with practical, scalable solutions that ensure legal certainty, simplify processes and pave the way for sustainable digital administration.
