6-Month Countdown to Germany’s Mandate: Hard Landing Wave 2

Germany has the largest VAT gap in the EU*, reaching €31 billion in 2023, up €10 billion from the previous year. Under the Growth Opportunities Act, mandatory electronic invoicing for B2B transactions is rolling out in three waves. Wave 2, coming into force in January 2027, is particularly significant: it marks the shift from simply being able to receive EN 16931-compliant structured e-invoices to being legally obliged to issue them. This transition represents a major move from soft-entry compliance to hard enforcement.

Join us for this practical, detailed webinar on the Germany Mandate, where we will cover:

• Background and context of the mandate
• Adoption progress since January 2025
• Implications of the 4-corner decentralized model
• What companies must be ready for as of January 2027
• Invoice formats, common points of confusion, and compliance clarity
• Role of Service Providers and KoSIT certification oversight
• Archiving rules and penalties for non-compliance (up to €25,000)
• Potential future e-reporting obligations aligned with ViDA
• How Peppol fits into the Germany mandate
• Fines of up to €5,000 per violation for non-compliance
• Essential steps companies should take now to prepare for January 2027

Register now for this packed, highly informative session to ensure your business is ready for the January 2027 hard landing.

*As an amount, not as a percentage. Germany’s VAT Gap percentage is 9.7%. Romania has the biggest VAT Gap in the EU in terms of percentage, with its gap standing at 30%. All data collected by the Publications Office of the European Union and reported in “VAT Gap in Europe” December 2025.