
BMF releases second draft letter on e-invoicing regulations
Germany's Federal Ministry of Finance (BMF) published a second draft letter on June 25, 2025, amending the VAT Implementation Decree (UStAE) and providing additional guidance on e-invoicing compliance. The draft is open for industry feedback and outlines requirements that will apply to all transactions from January 1, 2025.

Merge of the German federal Invoice platforms ZRE and OZG-RE in 2025
By 2025, the Central Federal Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform (OZG-RE) will be merged into a single platform, OZG-RE, to streamline invoicing processes for suppliers to the Federal Government.

Expansion of B2G e-invoicing requirements in Germany
The Rhineland-Pfalz E-Invoicing Ordinance RLP 2025 mandates electronic invoicing for public entities in alignment with Directive 2014/55/EU since April 1, 2025. In Hessen, a similar mandate took effect on April 18, 2024, initially permitting e-invoice submissions only via e-mail.