{
  "id": "eu/compliance/germany-b2b-einvoicing-issue",
  "catalog": "BC-000461",
  "title": "Germany — B2B e-invoicing issuing obligation (phased)",
  "title_en": "Germany — B2B e-invoicing issuing obligation (phased)",
  "value": "2027-01-01",
  "unit": "date",
  "period": "2026",
  "valid_from": "2027-01-01",
  "valid_to": null,
  "applies_to": "DE",
  "note": "Issuing obligation is phased: from 2027-01-01 for businesses with prior-year turnover above EUR 800,000; from 2028-01-01 for ALL businesses regardless of size. Receiving obligation already applies since 2025-01-01 (see germany-b2b-einvoicing-receive). Wachstumschancengesetz / sec. 14 UStG.",
  "aliases": [
    "eu compliance",
    "compliance",
    "regulation",
    "deadline",
    "mandate",
    "fintech",
    "saas",
    "2026",
    "germany e-invoicing issue date",
    "when must german companies issue e-invoices",
    "2027 2028 germany einvoice",
    "nemecko vystavovanie e-faktur",
    "germany 800000 turnover e-invoice"
  ],
  "source": {
    "name": "European Commission — eInvoicing in Germany (Digital Building Blocks)",
    "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108886/eInvoicing+in+Germany",
    "retrieved": "2026-06-19",
    "quote": "By January 1, 2027, businesses with a turnover exceeding EUR 800,000 will no longer be allowed to issue paper invoices.",
    "published": "2027-01-01",
    "published_kind": "effective",
    "quote_en": "By January 1, 2027, businesses with a turnover exceeding EUR 800,000 will no longer be allowed to issue paper invoices."
  },
  "confidence": "high",
  "status": "ok",
  "corroboration": [
    {
      "name": "EDICOM — Germany B2B e-Invoicing Mandate: Requirements and Timeline",
      "url": "https://edicomgroup.com/blog/germany-b2b-electronic-invoice",
      "retrieved": "2026-06-07"
    },
    {
      "name": "Marosa VAT — E-Invoicing in Germany: Complete Guide",
      "url": "https://marosavat.com/vat-news/german-e-invoicing-guide",
      "retrieved": "2026-06-07"
    }
  ],
  "sources_count": 3,
  "verification": {
    "is_real": true,
    "method": "cross-checked against multiple independent official sources (web research 2026-06-07)",
    "checked": "2026-06-07",
    "checked_by": "botcorpus verifikácia (web research, cross-check)",
    "note": "Real fact verified from multiple independent sources — not a hallucination.",
    "note_en": "Real fact verified from multiple independent sources — not a hallucination."
  },
  "freshness": {
    "source_dated": "2027-01-01",
    "retrieved": "2026-06-19",
    "last_checked": "2026-06-19",
    "next_check": "2026-09-17",
    "cadence_days": 90,
    "stale": false,
    "source_hash": "1140fa1011438bdb"
  }
}