E-invoicing mandate in Germany: 2025, 2027, 2028
Since Jan 1, 2025, all businesses in Germany must be able to receive e-invoices from other businesses. Businesses with more than €800,000 in prior-year revenue must issue e-invoices from Jan 1, 2027, all others from Jan 1, 2028.
| Receiving | Mandatory for all businesses |
|---|---|
| Issuing, prior-year revenue above €800,000 | Mandatory from 2027 |
| Issuing, all other businesses | Mandatory from 2028 |
| Exemptions | Invoices up to €250, invoices from small businesses (Kleinunternehmer) |
| Accepted formats | XRechnung; ZUGFeRD from version 2.0.1 except the MINIMUM and BASIC WL profiles |
| Legal basis | § 14 UStG as amended by the Wachstumschancengesetz |
As of September 2026.
An e-invoice contains the invoice data in a structured format according to EN 16931. A PDF without embedded invoice data is not an e-invoice.
What you need now
According to the BMF, an email inbox is enough to receive e-invoices. Until your own obligation to issue begins, paper invoices remain permitted. A plain PDF by email requires the recipient's consent.
XRechnung and ZUGFeRD
An XRechnung is a pure XML file in UBL or CII syntax. A ZUGFeRD invoice is a PDF with embedded invoice data and corresponds to the French Factur-X.
Check an invoice
The web tool shows whether an XRechnung or ZUGFeRD invoice meets the validation rules. An XRechnung is checked by the KoSIT validator, the validation program of the Coordination Office for IT Standards (KoSIT).