Small Businesses Call for a Delay in the Mandatory Implementation of E-Invoicing

Due to technical issues, the Saxon Trade Association is calling for a postponement of the e-invoicing requirement. According to a statement, the mandatory submission of machine-readable digital invoice files for companies with annual revenue of 800,000 euros or more should not take effect until 2028, rather than in January 2027. 

To ensure a successful transition, both businesses and software manufacturers need timely legal and technical guidelines that work reliably in practice, said Uwe Nostitz, president of the Saxon Chamber of Skilled Trades. These conditions are not currently in place. This leads to a variety of problems with e-invoice exchange and, consequently, to unnecessary frustration for businesses.

“Businesses must reject incorrect invoices or re-examine rejected invoices and engage in time-consuming coordination with their business partners,” Nostitz explained. “This takes time, delays payments, and can lead to problems with input tax deductions.” Nostitz also criticized the lack of a correction process for construction invoices, which causes businesses to fear time-consuming corrections, payment delays, and liquidity losses.

The requirement to send structured e-invoices—that is, not just invoices sent electronically in formats such as PDF—will be phased in based on company size. Starting January 1, 2027, it will apply to companies with a turnover of more than 800,000 euros in the previous year. By 2028 at the latest, all invoices in business transactions must be issued electronically. Starting in 2025, companies in Germany must be able to receive structured e-invoices.