Domestic B2B only — both supplier and customer established in Germany (seat, management, or a participating fixed establishment). B2C excluded. Carve-outs: small-value invoices up to €250 (§33 UStDV), travel tickets (§34 UStDV), and supplies exempt under §4 nos. 8–29 UStG. No clearance, no reporting platform, no government portal — transmission is left to the parties (email, portal, Peppol, EDI).
Three things. (1) The operative guidance is now the BMF-Schreiben of 15 Oct 2025 — the second application letter, which supersedes/extends the 15 Oct 2024 one; anyone still working from the 2024 letter is out of date (it changed treatment of corrections, §14c liability, EDI and hybrid formats). (2) The €800,000 test is on 2026 turnover, so the number that decides a company's 2027 obligation is already being earned now. (3) Germany has no e-reporting/clearance system yet — the transaction-reporting layer was deferred pending ViDA (2030), so 'Germany is done in 2028' is wrong; a second wave is coming.
3 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
