What has changed?
E-invoicing began in 2025. The general issuing transition runs through 2026, or through 2027 with prior-year turnover of no more than EUR 800,000. Businesses must already be able to receive e-invoices. Small businesses under the Kleinunternehmer scheme need not issue them but must receive them. PDFs require recipient consent during the transition.
What does this mean for your business?
KCM perspectiveKCM views the change as an organisational project: receipt, approval, storage and accounting should work together. Scope and exemptions require an individual review.
Next steps
- Clarify your deadline with your tax adviser.
- Test receipt of structured invoices.
- Assign responsibilities and an archiving process.