Some new digital laws will also be implemented in Germany next year, including digital patient files and the mandatory submission of electronic invoices between companies. These are the most important upcoming innovations.
Germany faces fundamental digital changes in 2025, ranging from business to healthcare. Two major areas will change in particular: the mandatory introduction of electronic invoices in the business-to-business sector (B2B) and the nationwide introduction of electronic patient files (ePA). Everything you need to know about the digital legal changes in the coming year.
E-invoicing requirement between companies from 2025
From January 1, 2025, companies in Germany are obliged to only use electronic invoices (e-bills) for business customers. This innovation, which is part of the EU directive on the digitalization of payments, requires the transmission of structured, machine-readable invoices. Conventional PDF invoices sent by email are not considered e-invoices and will only be classified as “other invoices” from 2025. To send e-invoices, companies must use formats such as ZuGFeRD or XRechnung, which enable automated processing.
Excluded from the new regulation are small-value invoices of up to 250 euros as well as tax-free services according to the sales tax law, as the software company Lexware informs. The e-invoicing requirement is intended to reduce administrative burdens and increase the efficiency of business processes, but could pose a challenge for companies without a digital infrastructure. After all, transition periods still apply until the end of 2027.
Electronic patient files for those with statutory health insurance
From January 15, 2025, the electronic patient file for those with statutory health insurance will initially be introduced in model regions such as Hamburg and Franconia, with a nationwide rollout planned for mid-February. The ePA is a digital health record in which doctors' practices, clinics and pharmacies can securely store medical data. The patient file should avoid double examinations and enable an uncomplicated exchange of medical information.
Users have full control over their ePA and can restrict access to their data or specifically hide documents, as the consumer advice center explains on its website. The focus is on protecting sensitive data, but there are also risks such as possible cyber attacks. The ePA should also serve for research aimed at the common good: From July 2025, patients will be able to voluntarily donate pseudonymized health data.
E-car funding based on the French model?
In the automotive sector, an incentive program is intended to encourage the purchase of electric vehicles. After the state environmental bonus expires in 2023, the government is now focusing on tax advantages for companies. From July 2024, new electric company cars can claim a special depreciation of 40 percent in the first year, which should increase demand in the long term.
In addition, according to “Auto BILD”, funding based on the French model is being discussed, which enables state-subsidized leasing for low-income earners. In France, the rates are between 100 and 150 euros per month, a model that German politicians see as a socially fairer alternative to the current e-car subsidies.
More transparency in online trading
The new product safety regulation will come into force on December 12, 2024, obliging online retailers to provide more comprehensive information about the safety features of their products. The aim is to strengthen consumer protection and better inform customers about possible dangers and the origin of products.
In the future, detailed information about product safety standards such as warning notices or security seals will be mandatory, especially in online shops, as the “Dealer Association” provides information online. This regulation is aimed primarily at larger retailers, which can increase transparency for end customers and thus strengthen trust in online trading.
Barrier-free online shopping
Providers of digital products and services such as websites, software and e-books must make their offerings barrier-free by June 28, 2025. The law primarily affects large companies and online shops that have to adapt their websites so that they are also accessible to people with disabilities. The aim of the law is inclusion and the avoidance of discrimination in the digital space.
For example, online shops can be made more accessible through clear structures, text alternatives for images or simplified user interfaces. Smaller companies are partially exempt from the requirements, but also benefit from greater accessibility and new user groups. Those affected can find all the important information online, for example on the Düsseldorf Chamber of Crafts website.
By (elm/spot)
