E-invoicing in healthcare
In healthcare a lot depends on whether your services are VAT-exempt. Exempt services are generally outside the issuing obligation; taxable services to businesses are not.
What the deadlines mean for you
Based on a typical business in this industry: sole trader, charges VAT, partly business customers, 10 to 50 invoices a month. Your case may differ, so run the check.
Receiving e-invoices
In force1 January 2025Every 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
Upcoming1 January 2028From 1 January 2028 every business must issue e-invoices to domestic business customers. All transition rules end.
Source: § 14 Abs. 2 Satz 2 Nr. 1 UStG; Ende der Übergangsregeln in § 27 Abs. 38 UStG
Legal basis: § 14(2) sentence 2 UStG, section 14.1 UStAE (Federal Ministry of Finance letter of 15 October 2025).
Take the full check (2 minutes)
A typical setup
Practices and labs need a way to receive supplier e-invoices in any case. Those who make taxable supplies to other businesses also need software for outgoing invoices.
Software that often fits
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General information, not tax advice. Ask your tax adviser about your specific case.