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A lot has already been written about the e-invoicing requirement. One might think that the issue is settled: the receiving obligation applies from 2025, the formats are known, SAP Business One can handle it. It could be thought that this is all settled.
It’s not. Because the crucial question remains unanswered for most companies so far: Which date actually applies to you personally? And the answer to that is emerging right now, in your ongoing figures for 2026.
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The e-invoicing has moved beyond the theoretical IT project phase. Since
Read More As of 1 January 2025, every B2B company in Germany must be able to receive electronic invoices – regardless of turnover. One and a half years later, the discussion has shifted: instead of focusing on the pure legal situation, in spring 2026 the focus will be on practical application, error avoidance, and the next stage of the dispatch obligation. Companies in the SME sector that do not take action now risk an onboarding backlog with IT service providers from 2027 and, in the worst-case scenario, the loss of input tax deduction.
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From 1 January 2025, a mandatory requirement for the receipt of structured electronic invoices will apply to all domestic B2B companies in Germany. No deferral, no transition period for receipt – those who are not yet ready to receive today will no longer be acting in accordance with the law. For medium-sized companies, this means that e-invoicing is not a project for tomorrow. It is already a legal obligation.
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From 1 September 2026, a comprehensive e-invoicing mandate will come into force in France. All companies that are based in France or have a VAT registration there will be affected.
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