Key takeaways
- Mandatory e-invoicing from 2025: Germany will require e-invoices for domestic B2B transactions taxable in Germany starting January 1, 2025.
- Strict format standards: E-invoices must comply with EU Directive 2014/55/EU and standard EN 16931, ensuring structured, machine-readable formats.
- Phased transition period: Paper and PDF invoices remain acceptable until 2026, with small businesses under €800,000 turnover allowed exemptions until 2027.
In short: Germany's e-invoicing mandate makes e-invoices compulsory for domestic B2B sales taxable in Germany from January 1, 2025. E-invoices must meet Directive 2014/55/EU and the EN 16931 standard. Paper and PDF invoices stay allowed through 2026, and to 2027 for businesses with turnover under €800,000.
Update: The rules are now in force. Since January 1, 2025, businesses in Germany must be able to receive e-invoices, and all B2B issuers must send them from January 1, 2028.
In 2023, Germany got EU Council permission to adopt special VAT rules for e-invoices. These rules sit in the "Growth Opportunities Act." The law moved fast at first. Then the Bundesrat rejected it in November 2023 over other disputes. After mediation and a postponed vote, the Bundesrat approved it. This cleared the way for phased e-invoicing rules from 2025.
Who does Germany's e-invoicing mandate cover?
Germany's e-invoicing mandate covers domestic B2B sales taxable in Germany from January 1, 2025. VAT-exempt sales are left out. The rule applies to businesses established in Germany. You must still issue invoices within six months. Small-amount invoices and ticket invoices are exempt from e-invoicing. The old need for the recipient's consent falls away. See how Taxually e-invoicing connects to each country's tax authority through one API.
What counts as an e-invoice in Germany?
In Germany, an e-invoice must now meet Directive 2014/55/EU and the EN 16931 standard, under new rules in the German VAT Act. The definition is much narrower than before. An invoice can also qualify if issuer and recipient agree on a format. That format must allow accurate data extraction or work with the standard. This keeps past e-invoicing investments, such as EDI, valid.
Invoices that don't meet the standard (for example, PDFs) count as "other invoices." Electronic invoices that miss these standards need the recipient's consent during the transition.
How does the transition to e-invoicing work?
Germany's mandate starts in 2025, but issuers get a grace period at first. Paper invoices and consent-based electronic invoices stay acceptable through 2026. In 2027, small businesses with under €800,000 in annual turnover can still issue paper or electronic invoices with the recipient's consent.
EDI invoices also stay valid with consent, as long as they fit the CEN standard. Most issuers won't feel the full impact until 2027. Still, German businesses must be ready to receive e-invoices without limits from 2025.
How do businesses receive e-invoices in Germany?
An email address is enough. According to the European Commission’s eInvoicing country factsheet, Germany’s final guidance of 15 October 2024 confirms that a dedicated mailbox is not required.
The key step is processing. Your systems must read the structured data, not only store the file. Germany accepts these formats:
- XRechnung: the main national format.
- ZUGFeRD 2.1: a hybrid PDF with embedded XML data.
- Peppol BIS Billing 3.0: the Peppol format, also supported.
Do e-invoicing rules also apply to the public sector?
Yes, and they started earlier. Public bodies must receive and process e-invoices that meet the European standard EN 16931. Federal administrations use the ZRE platform, which requires XRechnung. Each invoice is routed to the right authority with a Leitweg-ID. Authorities must offer Peppol as a transmission option where automated exchange is possible.
Key dates
- 1 January 2025: all businesses in Germany must be able to receive and process e-invoices.
- 2025 and 2026: paper invoices and other electronic formats, such as PDFs, are still allowed with the recipient's consent.
- 2027: businesses with 2026 turnover of €800,000 or less may still send other invoices. Larger businesses can no longer use PDFs, but may still use EDI invoices.
- 1 January 2028: the e-invoicing rules apply to all domestic B2B invoices.
What does this mean for businesses?
Every business with domestic B2B sales in Germany needs an e-invoice inbox now. Your systems must be able to read and process structured e-invoice files, not just store them.
The two common formats are XRechnung and ZUGFeRD. XRechnung is a pure XML data file. ZUGFeRD (version 2.0.1 or later) combines a readable PDF with an embedded XML data set.
Some invoices stay outside the mandate. These include small-amount invoices up to €250, travel tickets and invoices for certain VAT-exempt services. For wider German VAT rules, see our Germany VAT guide.
How Taxually handles this
Taxually’s e-invoicing API sends structured invoices to each country’s clearance platform, such as Italy’s SDI, Poland’s KSeF and Peppol networks, covering 32 countries from one integration. The VAT returns those invoices feed into are filed through CrossTax on the same platform.
Related guides
Frequently asked questions
When does Germany’s e-invoicing requirement begin?
From January 1, 2025, e-invoices will be mandatory for domestic B2B transactions taxable in Germany, excluding VAT-exempt sales.
What formats will qualify as valid e-invoices?
Invoices must comply with EU Directive 2014/55/EU and standard EN 16931. PDFs or non-structured formats will be considered “other invoices” and require recipient consent during the transition period.
Is there a transition period for businesses?
Yes. Paper and PDF invoices will still be accepted until 2026, while small businesses with turnover under €800,000 can use them until 2027.
Do all German businesses need to receive e-invoices?
Yes. Since January 1, 2025, every business in Germany must be able to receive and process e-invoices for domestic B2B sales. There is no transition period for receiving.
Are small invoices exempt from Germany's e-invoicing mandate?
Yes. Small-amount invoices up to €250 can still be issued in other forms, such as on paper. Travel tickets are also exempt.
Is an email address enough to receive e-invoices in Germany?
Yes. Germany’s final guidance of 15 October 2024 confirms that providing an email address is enough. A dedicated mailbox is not required, but your systems must be able to process the structured data.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML data file and the main national format. ZUGFeRD combines a readable PDF with an embedded XML data set.
Do German public authorities require XRechnung?
Federal administrations receive invoices through the ZRE platform, which requires XRechnung. Invoices are routed with a Leitweg-ID, and Peppol must be offered where automated exchange is possible.
