E-invoicing for associations

Rules for associations depend on their VAT status, which differs by country. The guide below applies the rules for a typical association.

What the deadlines mean for you

Based on a typical business in this industry: association, small-business VAT status, partly business customers. Your case may differ, so run the check.

• Receiving e-invoices

  In force1 January 2025

  Every business in Germany must be able to receive e-invoices from other domestic businesses. This includes small businesses under the Kleinunternehmer rule.

  Source: § 14 Abs. 1 und 2 UStG; Abschnitt 14.1 UStAE (BMF-Schreiben vom 15.10.2025)

• Issuing e-invoices

  Not affected

  Small businesses under § 19 UStG (Kleinunternehmer) never have to issue e-invoices. They may do so voluntarily.

  Source: § 34a Satz 4 UStDV (Jahressteuergesetz 2024); § 19 UStG

Take the full check (2 minutes)

A typical setup

Often an invoice inbox and a viewer are enough. Associations with taxable activities above the small-business limits need invoicing software.

General information, not tax advice. Ask your tax adviser about your specific case.