E-invoicing in Germany: what foreign suppliers need to know
As of:
Germany’s B2B e-invoicing mandate applies to transactions between businesses established in Germany. If you invoice German customers from abroad, the rules may not oblige you directly — but your customers increasingly expect structured invoices, and German public authorities already require XRechnung. Here is what to check and how to prepare.
This article is general information, not legal or tax advice.
The German mandate in brief
| From | What applies |
|---|---|
| 1 January 2025 | All domestic businesses must be able to receive e-invoices. |
| until 31 December 2026 | Paper and — with consent — PDF invoices may still be issued. |
| until 31 December 2027 | Extended transition for businesses with prior-year turnover up to €800,000. |
| from 1 January 2028 | E-invoices are generally mandatory for domestic B2B transactions. |
Full details are in E-invoicing in Germany. An e-invoice is an invoice in a structured format compliant with EN 16931 — typically XRechnung or ZUGFeRD (from version 2.0.1, excluding the MINIMUM and BASIC WL profiles).
Does the mandate apply to me?
The obligation to issue e-invoices covers supplies between businesses established in Germany. Whether a foreign company is affected depends on its specific situation — for example whether it has a fixed establishment in Germany or is registered for VAT there. This is a question for a tax advisor; this guide cannot answer it for your case.
Invoicing German public authorities (B2G)
Federal authorities in Germany require e-invoices regardless of where the supplier is based — usually as XRechnung. Invoices are submitted through the federal invoice portals (ZRE and OZG-RE), which can also be reached via Peppol. The Leitweg-ID of the receiving authority must be entered as buyer reference (BT-10). Many federal states and municipalities have similar rules. You can verify the ID with the Leitweg-ID checker.
Which format should a foreign supplier use?
- ZUGFeRD / Factur-X: easiest for B2B — a readable PDF with embedded XML. If you already issue Factur-X in France, the same file works in Germany. See Factur-X / ZUGFeRD explained.
- XRechnung: expected by public authorities and accepted by many companies. Requires a buyer reference and seller contact details.
- Peppol BIS Billing 3.0: if your customer is reachable via Peppol, an invoice sent through your access point is often the smoothest route. See What is Peppol?.
Practical checklist
- Clarify with a tax advisor whether German e-invoicing obligations apply to you.
- Ask each German customer which format and channel (email, portal, Peppol) they prefer.
- Collect buyer references: Leitweg-IDs for authorities, order numbers for companies.
- Make sure your VAT treatment is visible in the structured data — e.g. reverse charge with the VAT category “AE” and both VAT IDs.
- Create test invoices with the e-invoice generator and check them with the validator before the first real invoice.
Official information (in German) is available from the German Federal Ministry of Finance.