E-reporting in Germany starting in 2030
Preparing for digital VAT reporting
Germany is developing a digital system for reporting invoice data to the tax authorities (Meldesystem). It is intended to complement mandatory B2B e-invoicing, which which has been phased in since 2025. The Federal Ministry of Finance (BMF) presented these plans in September 2026. For companies operating in Germany, this signals that e-invoicing is the first step toward broader digitization of VAT settlements.
Germany is developing a digital system for reporting invoice data to the tax authorities (Meldesystem). It is intended to complement mandatory B2B e-invoicing, which which has been phased in since 2025. The Federal Ministry of Finance (BMF) presented these plans in September 2026. For companies operating in Germany, this signals that e-invoicing is the first step toward broader digitization of VAT settlements.
From e-invoicing to e-reporting in Germany: timeline of changes
- Effective January 1, 2025 All companies must be able to receive e-invoices.
- Effective January 1, 2027 Companies with a turnover of more than 800,000 euros must issue e-invoices, and starting January 1, 2028, all other companies will do so as well.
- Early 2029 A voluntary e-reporting pilot for businesses will be launched.
- July 1, 2030 A mandatory reporting system is scheduled to be launched.
What is e-reporting, and what does it have to do with ViDA?
Mandatory e-reporting requires that data from e-invoices be submitted to the tax authorities on a transaction-by-transaction basis rather than in aggregate returns. The system aims to reduce VAT fraud, and its launch is scheduled to coincide with the EU’s ViDA (VAT in the Digital Age) package—an EU VAT reform that will introduce digital reporting of cross-border transactions effective July 1, 2030.
Why does the quality of E-Invoices in SAP matter today?
E-invoices will serve as the source of data provided to the German tax authorities (Finanzverwaltung). Companies that are currently adapting their SAP systems to issue e-invoices in the XRechnung or ZUGFeRD formats (German formats compliant with the EN 16931 standard) should immediately ensure the quality of their tax data: business partners’ VAT numbers, tax codes, and the completeness of invoice fields. The future reporting system will use this data without manual corrections. It is therefore advisable to plan the SAP e-invoicing project with the 2030 requirements in mind.
