E-invoicing and IT security: what applies to your business.
Two topics affect many manufacturers in Germany. This page sets out what applies and how we help.
Invoices between businesses are becoming data.
Our own ERP issues every invoice as ZUGFeRD in the EN 16931 profile. The data comes from the quotation, order confirmation and delivery note.
| since 1 January 2025 | All businesses in Germany must be able to receive e-invoices from other businesses. An email inbox is sufficient for this. |
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| from 1 January 2027 | Businesses with total turnover of more than €800,000 in the previous year must issue e-invoices. |
| from 1 January 2028 | The obligation applies in principle to all businesses for invoices to other businesses in Germany. Exceptions include small-amount invoices up to €250 and invoices from small businesses under the German small-business scheme (Kleinunternehmer). |
Assess first, then plan.
Whether your business falls under NIS2 depends on its sector and size. In Germany, this is governed by the BSI Act (Section 28 BSIG). For many sectors, it starts at 50 or more employees or at an annual turnover and an annual balance sheet total each exceeding €10 million. Certain entities are covered regardless of size. The BSI's NIS2 applicability check gives a first assessment.
Even without NIS2, it is worth looking at backups, updates and access rights. Our IT security quick check shows where you stand in ten questions.
Maintenance to plan
Due dates and checklist on your phoneNot legal advice and not a binding classification.
Let's clarify what applies to your business.
Stanislav Stamenkovic · +49 2051 4230033