{
  "id": "eu/compliance/germany-b2b-einvoicing-receive",
  "catalog": "BC-000462",
  "title": "Germany — B2B e-invoicing receiving obligation",
  "title_en": "Germany — B2B e-invoicing receiving obligation",
  "value": "2025-01-01",
  "unit": "date",
  "period": "2026",
  "valid_from": "2025-01-01",
  "valid_to": null,
  "applies_to": "DE",
  "note": "Wachstumschancengesetz (Growth Opportunities Act), amending sec. 14 UStG. From 2025-01-01 all domestic businesses must be able to RECEIVE structured EN 16931 e-invoices (e.g. XRechnung, hybrid ZUGFeRD). Issuing is phased separately (see germany-b2b-einvoicing-issue). VAT-exempt micro-businesses below EUR 22,000 are exempt from issuing but must still be able to receive.",
  "aliases": [
    "eu compliance",
    "compliance",
    "regulation",
    "deadline",
    "mandate",
    "fintech",
    "saas",
    "2026",
    "germany e-invoicing mandate",
    "germany b2b einvoice 2025",
    "xrechnung zugferd obligation",
    "nemecko e-faktura povinnost",
    "wachstumschancengesetz e-invoice",
    "when must german companies receive e-invoices"
  ],
  "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": "Starting January 1, 2025, this Act mandates eInvoicing as the default method for issuing invoices in Germany's B2B sector.",
    "published": "2025-01-01",
    "published_kind": "effective",
    "quote_en": "Starting January 1, 2025, this Act mandates eInvoicing as the default method for issuing invoices in Germany's B2B sector."
  },
  "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": "2025-01-01",
    "retrieved": "2026-06-19",
    "last_checked": "2026-06-19",
    "next_check": "2026-09-17",
    "cadence_days": 90,
    "stale": false,
    "source_hash": "1140fa1011438bdb"
  }
}