Germany to require e-invoices from January 2027 for firms with turnover above €800,000
From 1 January 2027, companies in Germany with prior-year turnover above €800,000 must issue electronic invoices. This also covers farms that do business with other companies.
In Germany, companies whose prior-year turnover exceeds €800,000 will have to issue electronic invoices, known as e-invoices, from 1 January 2027. The German agricultural outlet agrarheute reports that the rule also affects farms, which should therefore check at the turn of the year whether their invoicing complies with the new requirements.
Who is covered
The e-invoice is mandatory only in dealings between businesses (B2B). Examples given include contract work carried out for another farmer and deliveries of goods to commercial buyers. Sales to private end consumers are not subject to the e-invoicing requirement.
Separate rules may apply to invoices sent to municipalities and other public contracting authorities.
Exemptions for smaller businesses
Smaller farms below the turnover threshold may, in principle, keep issuing their own invoices on paper for another year. With the recipient's consent, simple PDF files can also be used.
The threshold is assessed on the previous year's turnover. Farmers who work with other businesses are advised to determine early which group their operation falls into and to prepare for the switch to electronic invoicing.
