GuideGermany· Invoice
E-invoicing in Germany: the rules and the dates
Every German business must be able to receive e-invoices since 2025; the larger ones must send them from 2027, everyone from 2028. What counts as an e-invoice, who is exempt and what to do now.
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In short
- Since 1 January 2025, every business in Germany must be able to receive e-invoices from other German businesses.
- From 1 January 2027, businesses with more than €800,000 turnover in the previous year must send them.
- From 1 January 2028, every business must send them.
- The rules cover invoices between businesses in Germany (B2B). Invoices to private customers and to customers abroad are not affected.
The dates
| From | What changes |
|---|---|
| 1 January 2025 | Every business must be able to receive e-invoices — an email inbox is enough. |
| 2025 and 2026 | Paper and PDF invoices are still allowed; a PDF needs your customer’s consent. |
| 1 January 2027 | Businesses with more than €800,000 turnover in the previous year must send e-invoices. Smaller ones may still send paper or PDF until the end of 2027. |
| 1 January 2028 | Every invoice between businesses in Germany must be an e-invoice. |
What counts as an e-invoice
An e-invoice is a structured electronic invoice that follows the European standard EN 16931, so software can read it without anyone typing it in. A PDF — even one sent by email — is not an e-invoice. In practice, two formats:
- XRechnung — pure XML, the German standard. Most public-sector customers require it, addressed with their Leitweg-ID.
- ZUGFeRD — a normal PDF with the invoice data embedded as XML: people read the PDF, software reads the data. From version 2.0.1 with the profile EN 16931 or higher; the profiles MINIMUM and BASIC-WL do not count.
Other formats are possible only if both sides agree and the data maps to the European standard.
Who is exempt from sending
- Small businesses under § 19 UStG (Kleinunternehmer) — they must still be able to receive.
- Small-amount invoices up to €250 (gross).
- Tickets for passenger transport.
- Invoices to private customers (B2C) and to customers abroad.
Receiving: what you need
Receiving means being able to accept the file and keep it — an email address is enough. Keep the e-invoice in its original format (the XML or the ZUGFeRD PDF with its data), not only a printout.
What to do now
- Make sure you can receive e-invoices and keep them in their original format.
- Check that your invoicing software creates XRechnung and ZUGFeRD to EN 16931.
- Check your turnover: more than €800,000 in 2026 means sending e-invoices from 1 January 2027.
This guide explains the rules in plain words; it is not legal or tax advice. For your own case, ask your tax adviser.