116 days
Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
Receiving e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG)
German-established businesses above the €800,000 turnover line (many small and all medium/large companies) invoicing other German businesses.