Wachstumschancengesetz

The legal basis of Germany's B2B e-invoicing mandate.

Definition

The Wachstumschancengesetz redefines the E-Rechnung in § 14 UStG as an invoice issued, transmitted and received in a structured electronic format compliant with EN 16931. Roll-out is phased: receiving capability mandatory since 1 January 2025; issuing mandatory from 1 January 2027 for businesses with turnover above €800,000, then for all businesses from 1 January 2028.

Origin

Act adopted 27 March 2024 (BGBl. 2024 I Nr. 108), amending the Umsatzsteuergesetz (§ 14 UStG); administrative guidance issued in the BMF-Schreiben of 15 October 2024 and 15 October 2025.

Example in context

SME status: E-Rechnung receipt required since 2025-01-01; issuing required from 2028-01-01 (turnover < €800,000).

Related terms

• XRechnung — a format compliant with the German mandate.
• ZUGFeRD Profiles — the EN 16931-compliant hybrid profiles accepted under the mandate.