Germany – Unified E-Invoicing Platform

Since 1st January 2025 businesses registered for VAT in Germany must be capable of receiving structured e-invoices for domestic B2B transactions. From 1st January 2027 the e-invoicing obligation will be extended and businesses will have to issue such invoices in electronic format.

The government is currently working on merger of its two e-invoicing platforms ZRE and OZG-RE, designating OZG-RE as single platform for receiving e-invoices. The consolidation is to provide a unified access point for submitting electronic invoices to the federal administration, reducing complexity and effort for suppliers.

The ZRE platform will no longer be available as of quarter 4 2025, suppliers are therefore advised to register on the OZG-RE portal prior to this date.