E-invoicing in Germany: who must do what, and when
As of:
Since 1 January 2025, all businesses established in Germany must be able to receive e-invoices. For issuing, transition periods apply: from 1 January 2028 at the latest, e-invoices are generally mandatory for domestic business-to-business (B2B) transactions. Here are the deadlines, exemptions and first steps.
This article is general information, not legal or tax advice.
The deadlines at a glance
| From | What applies |
|---|---|
| 1 January 2025 | All domestic businesses must be able to receive e-invoices. |
| until 31 December 2026 | When issuing, paper invoices and — with the recipient’s consent — other electronic formats such as PDF remain allowed. |
| until 31 December 2027 | Businesses with prior-year turnover of no more than €800,000 may continue to issue other invoices; the same applies to invoices exchanged via EDI. |
| from 1 January 2028 | E-invoices are generally mandatory for all domestic B2B transactions. |
What counts as an e-invoice?
An e-invoice is an invoice in a structured electronic format that allows automatic processing and complies with the European standard EN 16931. Typical formats are XRechnung (pure XML) and ZUGFeRD from version 2.0.1 (PDF with embedded XML) — except the ZUGFeRD profiles MINIMUM and BASIC WL.
Who is affected?
- Affected: transactions between businesses established in Germany (B2B) — including freelancers and small businesses.
- Not affected: invoices to private consumers (B2C).
- Small-amount invoices up to €250 and travel tickets may still be issued as other invoices.
- Small businesses under § 19 UStG (Kleinunternehmer) must be able to receive e-invoices but are exempt from issuing them.
Receiving: what you need now
Being able to receive means accepting, reading, checking and archiving e-invoices. According to the tax authorities, providing an email inbox is sufficient for receipt. To read the XML you need software or a viewer, such as our free e-invoice viewer. Always archive the original XML file.
Issuing: how to prepare
- Check whether your accounting or invoicing software can output XRechnung or ZUGFeRD.
- Ask your main customers which format they prefer.
- Complete missing master data, such as buyer references or the Leitweg-ID for public authorities.
- Test early — a free generator lets you start without new software.
- Check your first invoices with a validator.
Invoices to public authorities (B2G)
Independently of the B2B mandate, federal contracting authorities already require e-invoices, usually as XRechnung. The Leitweg-ID must be given as the buyer reference. Many federal states and municipalities have similar rules.
Official information is available from the German Federal Ministry of Finance (in German).