Domestic B2B businesses must receive structured invoices, while issuance transition relief ends in phases.
Qualifying domestic B2B transactions between German businesses.
B2C, specified exempt supplies, low-value invoices, transport tickets, and small-business supplies may be excluded.
Section 14 UStG electronic-invoice rules and related BMF guidance.
Domestic businesses within the receiving rule.
Official receiving scope applies.
Domestic B2B issuers not using extended small-business transition relief.
Prior-year turnover at or below EUR 800,000 may extend relief through 2027.
Domestic B2B issuers within the extended turnover-based relief.
Permanent statutory exceptions remain applicable.